I 


LIBRARY 

•  OF  THE 

University  of  California. 

GIFT    OF 

.^J..\A-^A-:Cloo^/w !!\lA.e..W..SA,<i^^^ 

Class 


Digitized  by  the  Internet  Archive 

in  2007  with  funding  from 

IVIicrosoft  Corporation 


http://www.archive.org/details/factorymanageracOOarnorich 


THE  ; 

FACTORY   MANAGER 

AND 

ACCOUNTANT 

SOME  EXAMPLES  OF  THE  LATEST 
AMERICAN  FACTORY  PRACTICE 


Collected  and  Arranged  by 

HORACE  LUCIAN  ARNOLD 

{Henry  Roland) 


The  Highest  Labor-Hour  Production  is  the  Highest  Human  Good. 

— ^Arnold, 


OFTHE    " 

UNIVERSITY 

OF 


NEW  YORK  AND  LONDON 

THE   ENGINEERING  MAGAZINE 

1905 


Copyright,  1903, 


BY 

John  R.  Dunlap. 


^^t> 


Entered  at  Stationers'  Hall,  London. 


PREFACE. 

This  book  is  made  up  of  several  complete  systems  of  factory- 
accounting  forms,  both  the  costing  and  the  commercial  blanks  be- 
ing accurately  reproduced  in  arrangement,  and  each  one  having 
the  actual  size  in  inches  given,  together  with  its  color  and  the  ma- 
terial on  which  it  is  printed.  The  function  and  the  exact  manner  of 
using  each  form  are  also  carefully  and  fully  detailed,  so  that  the 
reader  can  easily  comprehend  its  scope  and  employment,  and 
make  an  intelligent  estimate  of  its  probable  value  if  applied  to  his 
own  uses. 

The  commercial  and  the  costing  accounting  systems  are  so 
<:losely  related  in.  the  best  modern  factory  practice  that  neither  can 
l>e  fully  and  entirely  comprehended  without  a  knowledge  of  the 
other,  and  in  some  instances  the  same  single  form  is  used  by  both 
the  cost-keeper  and  the  commercial  accountant,  so  that  it  cannot  be 
fully  described  without  reference  to  both  functions. 

•  The  reader  is  thus  enabled  to  reproduce  any  form  here  shown, 
and  apply  it  in  his  own  practice,  and  he  may  also  trace  its  action 
and  effects  in  relation  to  the  entire  accounting  of  the  factory,  and 
-can  compare  his  own  practice  with  that  of  other  managers,  cost- 
keepers  or  accountants. 

The  experienced  and  successful  factory  manager  is  fully  aware 
of  the  importance  of  adapting  each  form  blank  perfectly  to  its 
intended  uses,  and  well  knows  the  tedious  and  costly  .experiments 
which  invariably  precede  that  final  perfecting  of  a  form  before  its 
record  of  dates  and  procedures  can  be  made  with  the  least  possible 

iii 


163819 


iv  PREFACE. 

clerical  labor,  while  giving  the  best  and  clearest  summary  of  per- 
formance ;  and  managers  who  are  satisfied  with  their  own  methods 
and  results  will  study  with  deep  interest  the  means  employed  by 
others  to  obtain  similar  effects. 

The  manager  who  is  not  perfectly  satisfied  with  his  system, 
and  who  is  aware  that  his  accounting  costs  more  than  it  should, 
and  fails  to  give  information  in  such  complete  detail  as  to 
clearly  point  the  way  to  highly  desirable  savings  which  he  believed 
possible,  will  find  in  the  following  pages  information  and  exam- 
ples of  great  value,  showing  the  exact  means  by  which  others 
have  reached  the  ends  he  himself  wishes  to  attain. 


CONTENTS. 


CHAPTER  I. 

Factory  Routine,  Organization  and  Cost-Finding i 

System  and  Order — The  Highest  Labor-Hour 
Production  Is  the  Highest  Human  Good — Reasons  for 
Organization — The  Highly  Organized  Factory — The 
True  Object  of  Cost-Finding — The  Ideal  Factory. 

CHAPTER  11. 

Advances  in  Factory  Accounting 12 

Importance  of  Cost-Finding — The  Interdepend- 
ence of  Manufacturers — Manufacturers  Should  Exhibit 
Their  Practice — The  Factory  Manager's  Best  Inform- 
ant— Improved  Factory  Management — Many  Simple 
Aids  Preferred  to  Fewer  Complex  Forms — Economic 
Functions  of  Cost-Finding — States  and  Nations  are 
Labor  Products — Entire  and  Partial  Manufacture — The 
Specialized  Factor — The  Necessity  for  Cost  Reduction 
— Labor  Costs  the  Principal  Factor  of  Advancement. 

CHAPTER  III. 

Cost-Finding  System  of  the  Link-Belt  Engineering 

Company,  Nicetown,  Philadelphia 24 

Buildings,  Offices  and  Shops — Photograph  and 
Blue-Print  Department  —  Employees  —  Workmen's 
Forms — Stores — Stores  Receiving  and  Disbursement — 
Color  Scheme  of  Component  Tags — Department  Opera- 
tions— Installation  of  the  Link-Belt  Cost  System  and 
Its  Development — Time  Cards  and  Piece-Rate  Cards. 


vi  CONTENTS. 

CHAPTER  IV. 

The  Forms  of  the  Link-Belt  Engineering  Company.  .    42 

Pattern  Order — Time  Cards — Colored  Tags — Req- 
uisition on  Foundry — Damage  Report — Production 
Order  —  Tool-Room  Report  —  Watchman's  Report  — 
Tracing — Piece-Rate  Contract  with  Workmen — Bill  of 
Material — Purchase  Order — Shipping  Ticket — Accident 
Report — Photograph  Department  Requisition — Daily 
Wages  Cost  Sheet — Pay  Roll — Employees'  Records. 

CHAPTER  V. 

Cost-Finding  System  of  the  Bigelow  Company,  of  New 

Haven,   Connecticut loi 

Organization  —  Production  Order  —  Tool-Room 
Charge  Sheet — Time  Sheets  and  Cards — Outside  Work 
— Unproductive  Labor — Shipment — Delivery  Sheet — 
Day  Books. 

CHAPTER  VL 

The  C.  B.  Cottrell  &  Sons  Company,  Westerly,  Rhode 

Island   113 

Plan  of  Works — Factory  Offices — Chart  of  Author- 
ity— Location  of  Officials — Mechanical  Aids — Shops, 
Workmen  and  Labor  Conditions — Component  Tracing 
•  — Glossary  of  Terms — Visibility  in  the  Factory — Pro- 
duction Orders — Placing  the  Principal  Order  in  Work — 
Drawings  and  Blue  Prints — Purchasing  Routine — Ma- 
chine-Shop Production  Routine — The  Production-Order 
Clerk — "Red  Line"  Stockroom  Components — Sub-Pro- 
duction Orders — The  Transfer  Clerk — The  Tracing 
Scheme — Actual  Component  Transfer — The  Forge- 
and-Foundry  Clerk — Repairs  and  Minor  Productions — 
Time  Cards — Correspondence — Outside  Work — Plant 
Betterment  —  Employees'  Records  —  Pay  Rolls  —  The 
Foundry — Accounting  Forms — Traveling  Salesman's 
Reports — Piece-Rate  Cards — ^Work-in-Progress. 


CONTENTS,  vii 

CHAPTER  VII. 

The  Potter  &  Johnston  Machine  Company,  Pawtucket, 

Rhode  Island 234 

The  Potter  &  Johnston  Product — Factory — Officials 
— The  Machine  Shop — Bound  Books — List  and  Trac- 
ing Sheet — Workmen  and  Pay  Roll — Day  Work  and 
Piece  Work — Purchase  Routine — Repairs  and  Minor 
Productions — Foremen's  Punches — The  Tool  Room — 
Cutting  Tools — Tools  and  Fixtures. 

CHAPTER  VIII. 

The  Wells  Brothers  Company,  Greenfield,  Massachu- 
setts    274 

Regular  and  Special  Productions — Officials  and 
Organization — Factory  Authority — Production  Routine 
— Regular  Production  Orders — Special  Production 
Routine — Sales  Orders  and  Shipments — Sales  Room — ■ 
Workmen — Machine-Tool  Inventory — Tabulation  Desk 
Tops — The  Production-Order  Clerk — Stores  Routine 
— Tlie  Rough-Stores  Room — Marking  Tool  Steel — 
Master  Ticket — Shop  Order — Production-Order  Rou- 
tine— The  Shop-Order  Case — Pattern  Records — Special 
Production  Order. 

CHAPTER  IX. 

T'he  C.  W.  Hunt  Company,  West  New  Brighton,  New 

York    317 

Business  Organization — Distinctive  Features — 
System  Charts — Rope  Keeper — Travelers,  Callers  and 
Correspondence — Drawing  Room — Factory  Production 
— "Position"  Ledger  Cards — Box  Office — Sales  Forms 
— Warehouseman — Storekeeper —  Publication  Depart- 
ment— Outside  Work — Time  and  Job  Cards — Factory 
Accountant — The  Order  Superintendent,  the  Order 
Clerk  and  the  Purchase  Agent — Hunt  Copying  Pad. 


UNIVERSITY 

•  OF 

£4liforH:^ 


THE  FACTORY  MANAGER 

AND 

ACCOUNTANT. 


CHAPTER  I. 

FACTORY    ROUTINE,    ORGANIZATION    AND    COST- 

FINDJNG 

Factory  Routine. 

After  a  broadly  inclusive  study  of  all  philosophies  and  re- 
ligions and  theories  of  the  best  life,  Taine,  the  profound  French 
thinker,  writes,  "Calm  is  the  mental  health  of  man,"  and  explains 
his  meaning  of  "calm"  by  saying,  "Calm  is  the  supreme  good, 
for  it  is  action,  regulated  and  made  easy." 

This  leads  directly  to  the  perfectly  organized  factory  in  which 
every  act  of  every  worker  is  ordered  and  regulated  by  the  sys- 
tem, and  enforced  by  the  routine  which  is  the  product  and  out- 
come of  the  system. 

Where  the  system  is  exactly  suited  to  the  special  requirements 
of  the  individual  factory,  the  resulting  routine  of  regulated  ac- 
tion is  of  necessity  observed  and  followed  by  all  operatives,  be- 
cause in  each  detail  it  guides  and  directs  the  worker  over  the 
very  shortest  and  most  easily  followed  path  to  the  object  of  his 
desire,  which  is  in  all  cases  the  creditable  performance  of  his 
own  duties  with  the  least  expenditure  of  his  own  labor  and  vital 
force. 

Where  the  perfectly  devised  system  results  in  the  perfectly 
working  routine,  absolute  calm  prevails,  and  every  function  of 
the  factory  begins,  proceeds  and  is  completed  in  strict  accordance 
with  the  routine,  all  days  alike,  with  no  waste  of  effort  or  en- 

I 


2         FACTORY  MANAGER  AND  ACCOUNTANT. 

ergy,  so  that  all  the  work  done  inside  the  factory  walls  makes 
towards  the  output  of  salable  product. 

Thus  Taine's  recognition  of  the  superlative  value  of  calm, 
leads  directly  to  the  highly  organized  factory,  and  to  the  indus- 
trial application  of  the  same  exalted  respect  for  that  tranquillity 
of  action  which  is  the  first  and  most  important  of  all  conditions 
leading  to  that  highest  possible  labor-hour  production  which  is 
the  highest  possible  human  good. 

The  effort  of  the  labor  hour  must  be  both  wisely  and  strictly 
regulated  by  fixed  rules  before  it  can  be  brought  to  its  highest 
productive  effect,  and  the  factory  routine  is  the  only  enforcing 
agent  by  which  such  necessary  rules  can  be  made  effective.  The 
routine  is  the  product  of  the  system  of  organization,  and  the 
routine  must  direct  and  guide  the  worker  not  only  to  the  de- 
sired results,  but  to  the  obtaining  of  these  best  results  with  the 
least  possible  exertion.  When  the  best  way  is  also  the  easiest 
way  it  is  sure  to  be  followed,  and  thus  the  perfected  organiza- 
tion creates  the  effective  routine,  invariably  observed  and  pur- 
sued by  the  workers  because  it  is  easiest,  and  so  Taine's  desired 
condition  of  calm  is  secured,  and  this  happy  tranquillity  gives  the 
opportunity  of  the  highest  possible  labor-hour  production,  which 
is  not  only  the  highest  possible  human  good,  but  is  also  the 
crowning  triumph  of  the  factory  manager's  battle  with  the  in- 
dustrial elements. 

Factory  Organization. 

Let  us  go  a  little  further  into  the  reasons  for  factory  organi- 
zation. 

Take  the  common  case  of  a  successful  factory  producing  a 
commodity  in  good  demand,  making  some  money,  and  growing 
steadily.  There  are  thousands  of  such  factories  in  America  to- 
day, many  of  them  managed  by  the  second  or  third  generation 
of  the  same  family,  thoroughly  established,  each  well  known  in  its 
line  of  manufacture.  Such  a  factory  has  an  internal  economy 
evolved  from  very  small  beginnings,  quite  probably  a  thing  of 
shreds  and  patches,  and  likely  to  be  more  thoroughly  efficient  in 
some  details  than  in  others,  and  very  commonly  not  exactly  de- 
fining the  functions  of  its  officials,  and  so  not  working  at  all 


ROUTINE  AND  ORGANIZATION.  3 

times  with  perfect  smoothness,  but  yet  fairly  satisfactory  in  re- 
suks  ii  carefully  followed  and  watched. 

Why  change  the  routine  of  such  a  successful  factory?  The 
owners  are  working  in  harmony,  all  of  the  conditions  are  salu- 
tary, and  the  future  outlook  is  assuring.  Why  not  let  well  enough 
alone? 

Close  acquaintance  with  such  a  factory  and  careful  scrutiny 
and  analysis  of  its  workings  always  reveals  one  leading  manager, 
who  may  or  may  not  rank  as  such,  who  exercises  a  general  super- 
vision over  the  conduct  of  affairs,  and  virtually  carries  the  works 
on  his  own  shoulders,  and  is  overtaxed  by  responsibilities  volun- 
tarily assumed  when  clearly  seen. 

Certain  things  must  be  done.  The  factory  product,  what- 
ever it  may  be,  must  be  kept  up  to  the  times,  constantly  improved 
and  made  more  desirable,  as  well  as  cheapened  by  added  value  or 
cost  reduction,  one  or  both.  Whatever  pauses,  falls  behind.  The 
factory  which  is  to  live  must  advance,  and  this  leading  mind  of 
the  not  perfectly  organized  factory  has,  first  of  all,  the  advance- 
ment of  product  in  view.  Next  to  this  imperative  demand  for 
product  betterment,  comes  the  improvement  of  production  ele- 
ments which  shall  increase  the  factory's  labor-hour  efficiency. 
This  is  also  an  unavoidable  necessity,  and  must  be  satisfied.  The 
third  division  of  the  general  manager's  labors  is  the  hateful- 
drudgery  of  adjusting  the  faulty  mechanism  of  the  factory  routine 
so  that  this  small  delay,  or  that  evidence  of  hurtful  friction,  or 
these  little  clashes  between  minor  officials  may  be  alleviated, 
smoothed  over  and  adjusted  so  that  the  factory  product  may 
continue  to  reach  its  buyers. 

While  the  business  is  comparatively  small  the  manager  de- 
pends very  largely  on  finding  exactly  suitable  men  to  fill  the 
places;  he  carefully  selects  his  subordinates,  each  of  whom  must 
perform  more  than  one  function,  and  must  have  some  latitude  of 
discretion,  and  is  expected  to,  and  does  judge  for  himself  what 
shall  be  done  and  when  he  will  do  it.  As  the  volume  of  business 
increases  more  of  these  specially-fit  minor  officials  are  wanted, 
and  better  ones,  and  these  are  hard  to  find. 

Here  the  manager  is  driven  to  the  wall.  His  higher  labors 
in  the  direction  of  product  betterment  and  plant  betterment  can- 
not be  put  aside  and  cannot  be  transferred.     Those  things  he  must 


4  FACTORY  MANAGER  AND  ACCOUNTANT. 

himself  improve,  and  this  work,  which  no  one  can  do  for  him,  he 
feels  to  be  all  that  he  can  well  perform,  and  he  finally  resolves  to 
free  himself  from  the  pin-pricks  and  gnat-stings  of  petty  factory 
happenings,  due  to  want  of  intelligence  or  want  of  application  to 
duty  on  the  part  of  his  subordinates.  The  manager  has  been 
careful  in  selecting  these  minor  assistants,  yet  they  do  not  meet 
his  necessities.  If  forceful,  they  invade  the  domains  of  others, 
if  willing,  but  unenergetic  they  fail  to  do  their  own  work.  The 
manager  finds  that  each  subordinate  should  have  duties  within 
the  scope  of  moderate  powers,  and  that  these  duties  should  be 
clearly  and  rigidly  defined  for  the  performance  of  each  one. 
Finally,  the  manager  realizes  that  each  act  of  every  subordinate 
must  be  recorded  with  the  time  of  performance,  because  nothing 
short  of  this  time  record  vouching  the  doing  of  all  the  things 
ordered  to  be  done,  will  keep  his  subordinates  up  to  the  mark  of 
efficiency. 

When  the  virtual  dictator  of  the  unorganized  factory  reaches 
this  correct  perception  of  the  necessity  for  defining  the  duties  of 
all  subordinates  and  recording  all  of  their  performances,  he  at 
once  becomes  aware  that  the  same  reasoning  applies  to  things  as 
well  as  to  men  in  the  factory,  and  to  his  nominal  equals  in  rank 
as  well  as  to  subordinates,  and  this  perception  leads  immediately 
to  factory  organization,  in  which  duties  and  functions  are  clearly 
and  rigidly  defined,  performance  records  are  regularly  made,  and 
things  of  the  factory  are  located  when  at  rest,  and  traced  when 
moved. 

As  the  able  manager  looks  over  his  own  particular  indus- 
trial kingdom,  small  or  large,  in  the  new  light  of  defining  and 
recording  inevitabilities,  and  considers  the  means  by  which  he 
shall  place  and  direct  his  assistants  and  record  their  acts,  and 
shall  also  place  and  record  the  movements  of  every  piece  and 
thing  inside  the  factory  walls,  he  is  appalled  by  the  endless  series 
of  record-forms  needed,  and  the  endless  labor  of  writing  the 
records  not  only  of  the  worker,  but  of  the  record-maker  as  well ; 
he  sees  printed  sheets  without  end,  scribes  in  myriads,  clerical- 
labor  costs  beyond  reason,  red-tape  fettering  every  function  of 
the  factory,  and  often  pauses  long  before  he  inaugurates  the 
change.  But  he  can  see  no  other  relief  from  the  intolerable  an- 
noyances of  his  own  position.    If  the  small  things  are  not  made 


ROUTINE  AND  ORGANIZATION,  5 

right,  the  manager  cannot  give  his  mind  fully  c:nd  freely  to  his 
own  task  of  making  the  great  things  right,  and  decay  and  ruin 
confront  him. 

At  any  cost,  then,  the  whole  factory,  men,  deeds  and  materials 
alike,  must  be  placed,  and  must  be  recorded.  There  is  no  other 
way.  The  form-blanks  must  be  printed,  the  card-index  trays 
and  cabinets  must  be  installed,  records  must  be  made,  duties  must' 
be  defined,  and,  in  short,  the  whole  factory  must  become  a  machine 
in  which  every  part  and  component  is  constrained,  guided  and 
impelled  to  the  certain  performance  of  its  intended  function. 
When  this  is  done,  and  not  until  then,  the  directing  mind  of  the 
factory  can  be  free  to  exercise  its  powers  in  the  lines  of  mechanical 
and  commercial  advancement,  instead  of  wasting  its  efforts  in 
correcting  the  irregular  workings  of  the  factory  itself. 

When  every  man's  duties  are  rigidly  defined,  and  accurately 
kept  records  show  that  those  duties  are  performed,  and  every 
piece  and  thing  which  enters  the  factory  or  leaves  it,  or  is  moved 
or  worked  within  the  factory  walls,  has  its  full  story  written  down 
in  comparable  records,  then  the  factory  is  organized,  and  its 
highest  usefulness  may  begin,  and  the  manager  may  then  carry 
on  and  advance  his  establishment  so  far  as  the  best  use  of  his 
own  powers  will  suffice. 

The  existence  of  every  factory  begins  with  the  thoughts  and 
efforts  of  some  one  man  specially  fitted  by  his  natural  bent  of 
mind  for  the  task  he  was  born  to  undertake,  and  which  he  carries 
to  success  by  force  of  his  native  fitness.  He  does  his  own  work 
easily,  his  whole  energies  are  devoted  to  a  single  object,  and  in 
most  cases,  the  results  of  his  own  labors  are  satisfactory  from  the 
first.  Of  course,  first  products  are  always  vastly  improved  in 
the  course  of  time,  often  to  such  an  extent  as  to  be  hardly  recog' 
nizable  as  the  outcome  of  the  original  creation,  but  the  original 
ranked  well  up  among  its  rivals  of  its  age,  and  subsequent  im- 
provements have  kept  it  well  to  the  front,  without  intolerable 
exertion  on  the  part  of  the  originator.  But  from  the  very  first 
it  has  been  difficult  to  obtain  wholly  satisfactory  production  agents 
and  selling  agents,  and  as  the  business  grows  the  factory  plant 
becomes  more  and  more  specialized  and  efficient,  and  the  selling 
value  of  the  labor-hour  product  steadily  increases.  With  the 
growth  and  betterment  of  the  factory  and  the  factory  product 


6  FACTORY  MANAGER  AND  ACCOUNTANT. 

comes  a  constant  demand  for  better  subordinate  officials.  There 
is  never  any  great  difficulty  in  finding  hour-wage  workmen  who 
can  do  what  is  expected  of  them,  because  their  duties  are  simple, 
and  are  always  clearly  defined,  and  in  most  cases  the  workman 
is  paced  by  the  machine  which  he  uses,  and  his  rate  of  efficiency 
advances  with  plant  betterment.  But  plant  betterment  does  not 
much  influence  the  efficiency  of  subordinate  officials,  who  must 
have  some  degree  of  initiative,  and  must  have  some  latitude  of 
discretionary  effort,  and  at  the  same  time  must  be  docile  and 
tractable  and  contented  with  routine  exercise  of  their  powers. 
Those  who  cannot  assume  a  thoroughly  subordinate  mental  at- 
titude are  not  useful  to  the  factory  manager ;  they  may  be  abun- 
dantly capable,  but  as  between  the  subordinate  of  too-much  ability 
and  energy,  who  must  be  constantly  held  in  check,  and  his  fel- 
low, who  has  perhaps  equal  mental  perceptions  but  not  quite  so 
much  combativeness,  and  so  requires  at  times  a  little  pushing, 
the  manager's  choice  falls  on  the  docile  one.  The  energetic  sub- 
ordinate is  the  more  valuable  in  emergencies,  but  emergencies  are 
evidences  of  imperfections  somewhere,  and  may  be  avoided  very 
largely  by  the  teachings  of  foresight-giving  experience. 

By  assigning  clearly  defined  and  distinctly  bounded  duties 
to  minor  officials,  the  manager  can  use  a  wider  range  of  energy 
in  his  subordinates,  and  so  obtain  men  he  can  use  more  readily, 
as  he  has  a  wider  field  of  selection.  The  strict  system  holds  the 
too  active  man  back,  and  urges  forward  those  who  are  somewhat 
wanting  in  push.  Routine  duties  are  easily  and  willingly  per- 
formed, exactly  in  proportion  as  they  are  minutely  defined  and 
timed.  The  minor  official  who  has  precisely  similar  duties  ap- 
pointed him  for  each  hour  of  each  working  day,  and  has  to  keep 
step  in  the  procession  with  the  man  behind  him  and  the  man  in 
front  of  him,  has  his  work  cut  out  for  him  in  the  best  possible 
manner,  and  so  is  most  likely  to  be  satisfactory  in  the  perform- 
ance of  duties  expected. 

Thorough  factory  organization  places  the  minor  officials  in 
this  desirable  environment  of  certainty  and  continuity,  and  thus 
converts  them  into  reliable  links  of  the  steadily  movmg  chain  of 
factory  production  events,  and  it  is  this  happy  influence  on  the 
condition  and  performance  of  the  minor  official  which  forces  the 
very  highest  form  of  organization  on  the  factory  of  to-day. 


ROUTINE  AND  ORGANIZATION.  7 

"I  do  not  know,"  said*  the  principal  director  of  one  of  the 
most  completely  organized  of  American  factories,  "how  many- 
separate  form-blanks  we  are  using.  We  are  using  a  great  many, 
and  we  shall  use  more.  I  do  not  think  we  shall  ever  use  fewer. 
But,"  said  he,  turning  to  his  general  manager,  "I  do  know  that 
if  any  one  had  shown  us,  even  five  years  ago,  the  form-blanks  we 
are  using  to-day,  we  should  have  said  that  such  detail  Wc..  ^t 
only  absurdly  unnecessary,  but  that  it  could  never  be  carried  out. 
We  should  have  thought  it  an  impossibility." 

"That  is  true,"  replied  the  general  manager. 

"Yet  we  are  using  it,"  continued  the  principal  director,  "and 
it  saves  money,  and  avoids  annoyance  and  confusion  to  such  an 
extent,  that  we  would  not  think  for  a  moment  of  going  back  to 
our  old  simpler  methods  of  operating  the  factory.  It  is  just  the 
other  way,  we  shall  still  further  increase  our  subdivision  of 
records.  The  effect  of  our  change  towards  complete  organiza- 
tion is  to  put  me,  myself,  outside  of  the  factory  doors,  where  I 
belong.  There  are  things  we  do  not  do  yet,  and  which  are  un- 
thought  of  inside  the  factory;  I  know  something  of  them,  the 
drawing  room  knows  something  of  them,  but  it  will  be  months  be- 
fore the  factory  knows  anything  at  all  about  them.  I  did  not  know 
I  could  get  out  of  the  factory ;  I  thought  I  must  stay  inside  of  it, 
because,  as  it  was  formerly  operated,  I  had  to  be  in  it  to  keep 
things  moving.  Now  I  find  the  organization  does  all  that  I  did, 
and  does  it  far  better  than  I  did  it,  and  that  I  am  left  free  to 
meet  demands  for  betterment  of  our  product  which  I  know  will 
be  called  for,  and  which  will  be  supplied  by  some  one  else  if  we 
are  not  ready  when  called  upon.  The  factory  organization  puts 
me  outside  of  the  factory  doors,  and  for  that  alone  it  must  be 
continued.  But  the  organization,  the  reducing  of  everything  to 
system  and  the  establishment  of  routine  factory  practice,  is  of 
benefit  in  every  way.  It  makes  cheaper  work,  and  it  makes  bet- 
ter work.  It  seems  an  impossible  thing  because  of  its  complexity, 
yet  it  simplifies  the  work  of  every  man  in  the  place,  my  own  work, 
and  that  of  everybody  else.  The  system  of  complete  organiza- 
tion is  right,  and  all  factories  are  forced  to  begin  organizing,  and 
when  the  beginning  is  made  and  some  of  its  advantages  are  seen, 
then  it  is  certain  to  be  followed  up,  and  carried  to  the  limit.  What 
and  where  that  limit  is,  I  do  not  know.    I  do  know  we  have  not 


8  FACTORY  MANAGER  AND  ACCOUNTANT. 

yet  reached  it,  and  I  do  know  that  we  have  gone  far  beyond  what 
we  once  thought  possible,  and  that  we  have  been  great  gainers 
so  far,  and  have  not  got  through  yet.  I  don't  know  how  many 
form-blanks  we  have  in. use,  but  we  shall  use  more." 

Cost-Finding. 

Granting  the  truth  of  what  goes  before,  and  it  is  so  obviously 
true  that  the  mere  reading  of  the  plain  story  carries  conviction 
with  it,  it  is  pertinent  to  consider  factory  organization  as  related 
to  factory  production  costs  and  cost-finding. 

First  as  to  the  true  and  vital  objective  of  cost-finding:  The 
cost-finding  organs  and  functions  together  comprise  certain  things 
manipulated  in  certain  ways,  by  which  a  more  or  less  close  ap- 
proximation to  the  total  cash-outlay  cost  of  a  factory  product 
may  be  obtained.  But  this  finding  the  costs  of  things  which  have 
been  made  is  not  at  all  the  true  object  of  cost  forms  and  proced- 
ures. What  has  been,  has  been,  and  belongs  to  the  dead  past, 
which  no  man  can  change.  The  factory  accountant  does  not  watch 
the  expenditure  of  the  individual  minutes  of  the  factory  labor- 
hour  as  a  cat  watches  a  mouse,  merely  to  find  out  what  has  been 
done. 

Still,  like  the  vigilant  cat,  his  real  designs  reach  into  the 
future ;  the  cat  hopes  to  make  a  meal  of  the  mouse,  and  the  cost- 
keeper  hopes  by  ascertaining  the  cost  of  past  production  to  be  able 
to  accurately  predict  the  cost  of  future  similar  productions,  and 
thus,  still  like  the  foresighted  cat,  provide  for  his  own  certain 
maintenance  in  time  to  come. 

In  a  word,  the  cost-keeper  has  no  desire  to  record  the  factory 
past,  save  as  a  guide  to  the  best  management  of  the  factory  in 
the  future.  There  is  but  one  sure  guide  for  the  footsteps  of 
man,  and  that  is  the  lamp  of  experience.  We  can  assume  with 
perfect  safety,  when  considering  large  fields,  that  what  has  been, 
will  be.  Thus,  to  particularize,  we  know  that  factory  production 
costs  of  any  specified  article,  considered  at  large,  will  always  fall 
under  continued  intelligent  effort.  The  selling  price  of  every 
labor-made  value,  even  that  of  gold  itself,  is  constantly  being  re- 
duced. 

But  this  is  the  large  view,  and,  as  it  happens,  the  individual 
factory  manager  does  not  care  at  all  for  the  large  view,  because 


ROUTINE  AND  ORGANIZATION.  9 

no  one  factory  manager  can  ever  hope  to  control  so  large  a  pro- 
portion of  the  total  of  any  manufacture  as  to  make  deductions 
from  the  wide  view  a  certain  guide  for  his  own  future  perform- 
ance, more  than  to  know  perfectly  well  that  he  must  advance  or 
fall  back,  one  or  the  other,  and  that  he  cannot  remain  stationary, 
but  must  exert  all  his  powers  to  retain  any  success  that  may  once 
be  his  own.  But  within  his  own  more  or  less  limited  sphere  every 
factory  manager  may,  and  indeed,  must  be  guided  by  the  large 
view  that  all  labor-made  costs  must  continually  be  decreased. 

Outside  of  this  one  broad  truth,  the  factory  manager's  view 
must  be  strictly  bounded  by  his  own  factory  walls,  and  the  view 
which  interests  him  is  not  the  broadly  inclusive  survey  which  in- 
cludes the  continental  or  even  world-wide  balancing  of  probabili- 
ties, but  the  probabilities  of  the  future  performance  of  his  own 
comparatively  microscopic  holding  in  the  vast  industrial  domain. 

The  factory  manager's  real  objective  in  cost-finding  is  thus 
clearly  seen  to  be  the  accurate  prediction  of  future  production 
costs,  barring  accident,  in  his  own  factory.  The  cost  sheets  say 
the  last  production  cost  was  thus  and  so.  Can  the  manager 
assume  that  the  next  production  costs  of  the  same  article  will  be 
surely  not  more,  and  probably  something  less? 

In  the  endeavor  to  obtain  a  certainly  correct  reply  to  this 
vital  question,  which  must  be  answered  "Yea,"  if  cost-finding  is 
to  be  held  worth  the  price  of  the  paper  on  which  its  form  blanks 
are  printed,  consider  for  a  moment,  an  ideal  but  not  impossible 
factory,  using  wholly  automatic  plant,  no  workmen  beside 
independent  tool-makers,  equipment  less  than  one  year 
installed,  stock  delivered  at  the  factory  door  at  yearly  con- 
tract rates  having  yet  six  months  to  run,  electric  driving 
power  under  the  same  time  contract,  strikes  and  accidents 
barred.  These  conditions  involve  fewer  chances  of  miscarriage, 
perhaps,  than  obtain  in  any  actual  factory.  Will  the  next  pro- 
duction cost  as  little  or  less  than  the  last  production  ?  As  surely 
CIS  any  human  certainty  can  be  sure,  the  next  production  will  not 
cost  more  than  the  last  production,  and  there  is  a  largely  prepon- 
derating expectation  that  the  next  production  will  cost  a  little  less 
than  the  last  previous  production.  The  manager  is  wise  and 
vigilant ;  the  tool-makers  are  skilful  and  ingenious ;  they  have  the 
light  of  experience,  and  they  will  probably  be  able  to  do  a  little 


10        FACTORY  MANAGER  AND  ACCOUNTANT. 

better  next  time  than  they  did  last  time.  Or  the  fortunate  thing 
may  occur.  One  of  the  tool-makers  may  have  placed  a  real  im- 
provement just  in  time  to  influence  the  cost  of  the  next  produc- 
tion, and  in  this  case  the  next  cost  is  sure  to  be  the  smaller. 

How  does  this  ideal  supposition  differ  from  the  actual  every- 
day factory?  The  ideal  factory  gives  the  original  question  the 
affirmative  reply  needful  to  support  cost-finding  as  an  industrial 
economy.  If  the  actual  factory  does  not  differ  essentially  from 
this  ideal  factory,  then  cost-finding  seems  to  be  correct  practice. 
How  do  the  two  factories  differ?  Simply  in  organization.  The 
ideal  factory  is  as  perfectly  organized  as  any  enterprise  directed 
by  human  intelligence  can  be.  Its  motive  power  and  rough-stores 
costs  are  fixed.  Its  labor  costs  are  made  to  the  most  able  and 
willing  artisans  known.  The  management  is  wise  and  keenly 
observant. 

It  is  very  clear  that  no  actual  factory  can  ever  reach  the 
superlative  conditions  of  the  ideal  factory  here  considered.  But 
the  higher  the  organization  of  the  factory,  the  more  nearly  the 
factory  approaches  the  condition  of  automatic  plant  equipment ; 
men  are  not  machines,  but  by  the  use  of  methods  and  means  well 
known  to-day  in  factory  practice,  men  may  be  brought  to  clock- 
like regularity  of  action  during  their  hours  of  factory  service,  and 
may  gladly  and  happily  meet  every  factory  labor  requirement, 
without  the  slightest  loss  of  self-respect,  or  the  slightest  con- 
sciousness of  surrender  of  independent  volition. 

When  the  non-automatic  factory  plant  can  be  handled  by 
automatic  labor,  then  the  whole  factory  becomes  an  industrial 
automaton,  and  its  chances  of  making  its  next  costs  less  than 
its  last  costs  may  be  safely  calculated  from  mortality  tables,  be- 
cause the  factory-routine  environment  of  its  labor  becomes  so 
forcefully  potent  that  the  expected  change  in  laboring  individu- 
alities will  make  no  noticeable  production  cost  differences. 

If  these  assertions  as  to  the  effect  of  high  organization  on 
the  factory  labor-hour  product  are  true,  then  a  conditional  answer 
may  be  given  to  the  original  question  as  to  the  safety  of  basing 
future  production  estimates  on  past  production  costs. 

If  the  factory  is  highly  organized,  then  past  performance  is 
a  safe  basis  for  future  expectation ;  it  is  certain  that  the  factory 
machines  will  do  a  little  better  in  the  future  than  in  the  past,  and 


ROUTINE  AND  ORGANIZATION.  11 

it  is  also  certain  that  with  the  best  factory  organization  now 
known,  the  labor-hour  production  of  the  future  will  be  something 
higher  than  in  the  past,  always  so  far  as  any  human  perceptions 
can  foresee. 

But  if  the  factory  is  not  at  least  fairly  well  organized,  then 
past  performance  is  not  a  safe  basis  for  future  expectation.  The 
machines  are  not  sure  to  equal  past  production  effects,  because 
the  machine  output  is  so  largely  dependent  on  the  labor  effort, 
and  the  want  of  factory  organization  makes  the  labor  effort  an 
uncertain  factor  in  the  result. 

The  circle  has  no  end,  and  all  problems  of  factory  manage- 
ment are  circles,  and  the  present  cycle  of  cost-finding  permuta- 
tions now  returns  to  factory  organization,  where  cost-finding 
begins.  Factory  organization  enables  the  costs  of  past  produc- 
tions to  be  ascertained,  and  factory  organization  makes  it  safe  for 
the  manager  to  base  his  estimates  for  future  production  on  his 
past  costs,  and,  again  the  circle,  precise  cost-finding  enables  the 
manager  to  strengthen  and  perfect  his  factory  organization  by 
pointing  out  the  precise  location  of  factory  ailments  and  disorders. 

So  factory  organization  and  factory  cost-finding  must  unite 
to  constitute  the  steadily  revolving  wheel  of  factory  production 
of  commercial  value.  As  this  modern  embodiment  of  fortune's 
wheel  revolves,  sometimes  cost-finding  will  be  most  in  view,  and 
sometimes  factory  organization  will  hold  the  more  prominent  posi- 
tion, but  in  truth  the  two  are  one  and  inseparable,  and  must  thrive 
or  decline  together,  and  the  greatest  good  of  the  greatest  nation 
of  the  earth  must  come  from  the  highest  possible  development  of 
factory  organization  and  factory  cost-finding. 


CHAPTER    II. 

ADVANCES  IN  FACTORY  ACCOUNTING. 

When  the  gathering  of  material  for  "The  Complete  Cost- 
Keeper"  began  in  1898,  ver}'  few  factory  managers  of  the 
large  number  approached  showed  any  willingness  to  place  their 
cost-finding  methods  and  practice  before  the  public.  Some  ob- 
jected to  giving  competitors  the  results  of  their  own  hard  and 
costly  labors  in  the  form  of  fully  worked-out  systems  which  ren- 
dered satisfactory  returns,  while  others,  having  perhaps  the 
higher  conception  of  what  ideally  perfect  cost-finding  should  be, 
were  not  at  all  contented  with  their  own  procedure,  and  frankly 
gave  the  imperfections  of  their  practice  as  a  good  and  sufficient 
cause  for  refusing  publication.  Another  class  of  managers  re- 
sented requests  for  cost-finding  information  as  wholly  unwar- 
ranted intrusions  on  the  privacy  of  their  business  economy,  and 
were  curtly  and  emphatically  explicit  in  both  matter  and  form 
of  their  indignant  refusals  to  show  their  methods,  even  under  seal 
of  secrecy.  Yet  another  view  of  the  matter  of  publishing  actual 
cost-finding  methods  was  exhibited  by  quite  a  large  class  of  mana- 
gers, who  were  very  willing  to  fully  disclose  their  practice  to 
others  in  the  same  line  of  work,  where  it  would  seem  at  first 
sight  most  unlikely  to  be  given,  but  who  absolutely  refused  publi- 
cation, alleging  that  the  public  at  large  was  not  interested  in 
such  things,  or,  if  interested,  had  no  color  of  right  whatever  to 
the  information.  This  curiously  contradictory  mental  condition 
which  could  lead  a  manager  to  give  other  workers  in  his  own  line 
full  information,  while  refusing  it  to  strangers  and  outsiders, 
seemed  to  spring  from  a  conviction  that  the  methods  in  question 
were  quite  surprisingly  perfect,  and  hence  gifts  of  great  value 
if  given  at  all,  and  so  to  be  bestowed  on  dear  friends  alone,  and 
on  them  only  as  an  act  of  gracious  condescension.  In  one  instance 
of  this  kind,  where  refusal  of  examination  and  publication  was 

12 


ADVANCES  IN  FACTORY  ACCOUNTING.  .        13 

prompt  and  acrimonious,  the  manager  went  to  the  trouble  of 
having  the  whole  of  his  voluminous  and  complicated  practice  type- 
written and  presented  to  a  larger  concern  than  his  own,  which 
had  asked  for  assistance  in  this  line,  but  which,  after  all,  as  may 
be  profitably  here  noted,  did  not  make  any  use  of  the  mass  of 
cumbersome  forms  thus  obtained. 

There  was,  however,  in  1898,  a  very  great  manifestation  of 
American  interest  in  factory  betterments  of  all  descriptions.  We 
had  at  that  time,  without  being  fully  aware  of  the  fact,  placed 
ourselves  in  a  position  where  the  markets  of  the  world  were 
opening  to  our  products,  although  Europe  yet  regarded  us  as  a 
nation  made  up  of  plodding  farmers  and  wild  enthusiasts,  incapa- 
ble of  large  effects  demanding  broad  prevision  and  determined 
cohering  effort  for  success ;  and  while  admitting  American  possi- 
bilities in  food  production  Europe  .yet  denied  us  consideration  as 
fighters  and  manufacturers,  the  theory  being  that  we  were  a 
nation  of  rather  active  individual  workers,  but  incapable  of 
united  effort.  Then  came  the  wholly  unexpected  revelation  of 
our  military  strength,  and  the  exhibition  of  our  fuel  and  steel 
resources,  and  with  the  suddenness  of  the  flowering  of  the 
century  plant,  the  American  industrial  aloe  burst  into  blossom, 
and  as  in  a  single  night,  we  took  the  place  among  the  ruling  and 
producing  nations  of  the  earth  which  we  must  inevitably  hold 
through  the  twentieth  century. 

It  is  not  too  much  to  say  that  this  end-of-the-century  recog- 
nition of  comparative  national  values  was  as  great  a  revelation 
to  the  Americans  as  to  Europeans.  We  were  aware  in  a  general 
and  superficially-considered  way,  that  we  were  good  workers,  and 
that  we  had  large  natural  resources  to  draw  upon,  beside  our 
vast  area  of  productive  soil,  but  we  had  no  realizing  sense  of 
what  our  money  and  coal  and  iron  and  copper  and  zinc  and 
abundant  food,  taken  together  and  used  boldly,  could  do  for  us^ 

Importance  of  Cost-Finding. 

The  last  five  years  have  vastly  enlightened  us  as  to  compara- 
tive national  industrial  possibilities,  and  the  American  factory 
manager  has  taken  on  a  new  importance,  born  of  fitness  and 
opportunity,  and  at  this  moment  factory  betterment,  as  a  requisite 


14        FACTORY  MANAGER  AND  ACCOUNTANT. 

of  our  American  position  in  the  van  of  the  world's  producers,  is 
the  supremely  interesting  problem  of  the  Western  Hemisphere. 

Accurate  cost-sheets,  mere  prosaic,  wholly  uninspiring  rec- 
ords of  the  production  prices  of  the  commercial  values  created 
by  the  miner's  pick,  the  smith's  hammer  and  the  weaver's  shuttle, 
are  fully  recognized  as  the  only  foundation  which  can  give  perma- 
nent stability  to  the  towering  structure  of  our  industrial  organiza- 
tion. We  must  know  what  our  wares  cost  in  gross  before  we 
can  fix  our  selling  prices,  and  we  must  know  these  costs  in  detail 
so  that  we  can  make  the  production  costs  smaller  than  other  na- 
tions find  possible. 

We  are  now  fully  aware  that  to  make  large  sales  we  must 
offer  desirable  commodities  at  low  prices,  and  we  fully  realize 
the  fact  that  production  costs  can  be  reduced  only  by  unceasing 
vigilance  in  scrutinizing  the  minutely-divided  items  of  production 
cost.  It  is  of  no  avail  to  know  merely  that  an  article  costs  more 
than  need  be;  before  the  cost  can  be  reduced,  the  precise  pro- 
duction detail  which  can  be  diminished  in  cost  must  be  known,  so 
that  appropriate  remedies  can  be  intelligently  applied  where  they 
are  needed  and  will  be  beneficial. 

In  this  view,  accurate  cost-finding  becomes  of  the  highest  im- 
portance to  the  factory  and  the  factory  manager.  Commercial 
values  are  wholly  labor  results,  no  more,  no  less.  Where  nature 
has  done  most,  man  can  do  most.  We  have  a  fertile  soil,  rich 
mines,  a  healthful  climate,  abundant  sunlight  and  willing  workers, 
all  in  excess  of  the  older  nations  of  the  world,  and  we  now  see 
that  if  we  can  but  wisely  direct  our  labor  we  may  manufacture 
products  of  all  kinds  and  varieties  at  less  cost  than  the  older 
countries. 

The  Interdependence  of  Manufacturers. 

We  are  also  beginning  to  see  that  success  and  wealth  cannot 
be  rarely-occurring  individual  matters.  The  manufacturer  must 
have  customers.  The  maker  must  have  the  buyer.  Factory  prac- 
tice begins  with  the  creation  of  the  production  order,  and  the 
production  order  must  come  from  some  one  who  has  money  to 
pay  for  the  completed  product. 

Hence  the  benefit  of  one  is  for  the  welfare  of  all.  He  who 
makes  good  use  of  his  production  possibilities  must  always  be 


ADVANCES  IN  FACTORY  ACCOUNTING.  15 

a  better  customer  and  a  more  abundant  and  promptly-paying  pur- 
chaser than  the  less  thrifty  one  who  fails  in  economy. 

This  view,  which  is  certainly  correct,  links  the  whole  of  the 
factories  and  factory  managers  together  closely,  and  makes  the 
continuing  prosperity  of  the  individual  absolutely  dependent  on 
the  prosperity  of  the  community  at  large.  What  helps  all,  helps 
each.  What  hinders  one,  hurts  all.  Neither  gains  nor  losses  are 
solely  individual  affairs,  and  all  of  these  obvious  truths  are  now 
recognized  by  advanced  American  factory  managers,  so  that 
those  who  are  most  fully  aware  of  the  value  of  intelligent  factory 
organization  are  most  ready  to  tell  all  they  know,  and  to  help 
others  along  the  road  to  prosperity,  fully  realizing  that  there 
must  be  a  market  for  product  if  the  factory  is  going  to  make 
money. 

Because  of  all  this,  because  of  the  Spanish  war,  and  because 
of  our  great  advance  towards  opening  the  world's  markets  to  all 
our  products  of  both  farm  and  factory,  it  is  far  easier  to  obtain 
access  to  good  factory  accounting  systems  now,  than  it  was  four 
or  five  years  ago,  when  "The  Complete  Cost-Keeper"  was 
put  together,  and  some  of  the  largest  and  most  successful  Ameri- 
can factories  have  willingly  afforded  the  fullest  opportunities 
for  examination  and  publication  of  the  productive  methods  which 
appear  in  this  volume. 

Manufacturers  Should  Exhibit  Their  Practice. 

In  the  broad  view  of  the  situation,  the  wide-open  and 
fully-revealed  factory  is  not  only  not  surprising,  but  is  the  only  ra- 
tional determination  of  the  matter.  The  successful  factory  man- 
ager is  fully  aware  that  he  has  reached  a  commercial  certainty  for 
his  own  future,  and  so  become  a  sure  and  promptly-paying  con- 
sumer of  the  products  of  other  factories,  only  through  a  long  suc- 
cession of  partial  failures,  which,  while  leading  by  slow  and  pain- 
ful steps  to  final  triumph,  often  hindered  his  own  past  purchases, 
and  the  successful  manager  well  knows  that  his  factory  organiza- 
tion is  the  basis  on  which  his  own  desirability  as  a  purchaser  is 
supported.  The  able  factory  manager  also  knows  well  the  value 
of  that  indirect  patronage  which  goes  to  make  up  the  mighty 
current  of  the  ever-flowing  river  of  commerce  at  large,  and  en- 


16        FACTORY  MANAGER  AND  ACCOUNTANT. 

ables  his  direct  customers  to  buy  more  largely  of  him  and  pay 
him  more  promptly  because  they  are  themselves  better  producers 
and  command  wider  markets  and  quicker  returns  than  if  they 
were  less  w^ll  equipped  than  he  himself  with  all  the  modern  im- 
provements which  make  for  factory  economy,  advancement  and 
prosperity. 

The  Factory  Manager's  Best  Informant. 

As  to  the  form  in  which  factory  cost-finding  theory  can  be 
best  studied,  it  seems  that  actual  applications  of  this  theory,  proved 
by  practice  to  give  profitable  results,  must  be  far  more  valuable 
than  the  mere  general  views  and  opinions  of  any  single  factory 
accountant,  no  matter  how  able  and  expert  he  may  be.  The  study 
of  the  applied  and  concrete  thing  is  much  easier  than  the  applica- 
tion of  unembodied  possibilities,  however  correct  may  be  the 
theories  on  which  they  are  founded. 

In  this  view  the  actual  forms  used  in  cost  gathering  by  a  suc- 
cessful factory,  become  industrial  exhibits  of  the  highest  value 
and  the  deepest  interest.  However  much  the  cost-finding  forms 
and  methods  of  two  dividend-paying  factories  may  vary,  the  cer- 
tainty that  both  are  used  with  success  shows  that  they  both  de- 
serve careful  consideration. 

Moreover,  a  comparison  of  two  different  methods  for  ob- 
taining the  same  desired  result,  invariably  leads  to  succeeding  im- 
provements. 

"The  Complete  Cost-Keeper"  was  the  first  book  to  attempt  the 
solution  of  factory-accounting  problems  by  showing,  in  full  detail, 
exactly  how  these  various  problems  had  been  met  by  the  original 
work  of  those  pioneers  who  laboriously  made  a  path  through  the 
unknown  and  untrodden  fields  of  factory  economics. 

The  highly  gratifying  favor,  exceeding  all  expectations,  with 
which  "The  Complete  Cost-Keeper"  was  received,  was  undoubt- 
edly due  to  the  fact  that  it  was  a  compilation  of  actually  employed 
forms,  and  this  success  leads  to  the  expectation  that  the  additional 
cost  systems  given  in  the  present  volume  will  add  vastly  to  the 
real  value  of  the  work,  because  these  later  systems  of  cost-finding 
cannot  fail  to  represent  in  some  degree  at  least,  the  advancements 
and  betterments  inseparable  from  four  or  five  years  of  the  greatest 
and  best  industrial  advance  the  virorld  has  ever  seen. 


ADVANCES  IN  FACTORY  ACCOUNTING.  17 

Improved  Factory  Management. 

The  vast  increase  in  total  value  of  American  factory  output 
in  the  last  five  years  has  been  more  than  met  by  increase  in  gen- 
eral knowledge  of  the  essentials  of  factory  accounting;  there  is 
in  no  case  any  disposition  shown  to  return  to  lump  sums  and 
aggregations  of  prime  costs  differing  but  slightly  in  origin.  On 
the  contrary,  the  plainly-manifested  tendency  is  toward  that  entire 
separation  and  resolution  of  costs  into  final  distinct  elements, 
which  alone  can  give  the  works  manager  a  commanding  g^asp 
of  his  entire  labor  costs.  Some  old  concerns,  enabled  to  survive 
by  virtue  of  location  and  environment,  and  by  natural  foresight 
which  gave  successful  general  plans  of  procedure,  have  more  than 
held  their  own,  without  greatly  elaborating  their  early  methods  of 
accounting.  In  most  cases,  however,  these  users  of  systems  em- 
bodying few  forms  and  so  giving  less  detail  of  information,  have 
comparatively  simple  lines  of  manufacture,  mainly  repetitions  of 
well-known  and  long-accepted  commercial  forms. 

In  the  case  of  comparatively  new  lines  of  manufacture,  very 
elaborate  cost  systems,  using  large  numbers  of  different  printed 
forms  are  the  rule.  Efforts  to  reduce  the  number  of  forms  by 
making  ingenious  combinations  by  use  of  which  several  distinct 
cost  details,  allied  in  origin  but  demanding  separation,  may  be 
recorded  on  the  same  simple  form,  are  naturally  the  first  resort 
of  the  experimenting  cost-keeper.  The  system  should  be  as  flexible 
as  possible,  as  simple  as  may  be,  and  should  be  wholly  inclusive, 
and  yet  the  number  of  separate  forms  should  be  the  fewest  that 
will  give  record  space  for  the  really  indispensable  cost  of  details. 
When  a  cost-keeper  begins  to  see  clearly  that  he  cannot  reduce 
cost  without  detailed  information,  he  is  dismayed  by  the  multitude 
of  form  spaces  demanded  for  the  separate  item  records  which 
he  sees  he  is  forced  to  make,  and  appalled  by  the  vision  of  an 
interminable  succession  of  cost  forms,  and  so  seeks  to  make 
combination  cards  which  will  reduce  the  number  of  his  form 
blanks,  and  the  combination  forms  thus  evolved  often  show  great 
ingenuity,  and  appear  at  first  sight  to  be  very  valuable  aids. 

Many  Simple  Aids  Preferred  to  Fewer  Complex  Forms. 

But  one  machine  is  like  another  machine,  and  cost-finding 
machinery  invariably  goes  through  precisely  the  same  simplify- 


18        FACTORY  MANAGER  AND  ACCOUNTANT, 

ing  processes  that  are  applied  to  special  tools  for  metal  working. 
Highly  ingenious  combinations,  difficult  of  production,  delicate, 
and  liable  to  vagaries  of  action,  are  replaced  by  devices  of  robust 
simplicity,  easily  understood,  and  certain  to  do  the  thing  wanted 
done.  In  one  stage  of  machine-tool  development,  carefully-de- 
vised combined  tools  were  in  favor,  and  lathes  and  milling  ma- 
chines were  made  in  one,  as  were  slatters  and  drillers.  These 
combinations  had  really  good  points,  but  they  have  wholly  dis- 
appeared. This  is  the  rule  with  all  machines  and  industrial  ap- 
pliances. Ingenious  combinations  at  first,  simplicity  of  elements, 
separation  of  processes,  and  multiplication  of  production  steps 
at  last.  It  is  better  to  use  many  sure,  simple  aids  than  to  use 
fewer  complicated  devices.  Following  this  general  law,  the  ex- 
perienced cost-keeper  uses  a  large  number  of  simple  forms, 
avoids  combinations,  and  adopts  a  final  policy  of  separate  forms 
for  separate  items,  because  he  finds,  often  by  unhappy  experi- 
ence, that  it  costs  less  money  in  the  long  run  to  employ  many 
simple  tools,  than  to  make  the  changes  and  selections  demanded 
by  fewer  but  more  complicated  forms. 

Economic  Functions  of  Cost-Finding. 

In  no  case  does  any  modem  concern  show  a  willingness  to 
accept  costs  not  minutely  detailed.  The  object  of  all  cost- 
keeping  is  to  reduce  production  cost,  and  this  can  be  done  only 
by  reducing  the  labor-hours  item  of  the  costs  which  fix  the  selling 
price. 

It  is  not  unusual  to  hear  the  assertion  that  since  labor  is 
only  lo  or  15  per  cent,  of  the  selling  cost  of  a  certain  manu- 
facturer's product,  it  cannot  be  of  great  importance  to  reduce 
the  labor  total,  because  it  would  not  greatly  cheapen  the  product 
if  the  entire  labor  cost  was  eliminated.  This  view  is  wholly 
erroneous.  All  costs,  of  all  manufactures,  are,  without  exception, 
labor  cost.  Natural  values  of  minerals  in  the  mine,  timber  in  its 
native  forest,  sunlight,  air,  rainfall,  a  fertile  soil,  and  falling 
streams  to  furnish  water  power,  are  simply  territorial  gifts,  as 
largely  bestowed  by  nature  to  the  interior  wilds  of  Africa,  where 
they  now  produce  no  part  of  the  world's  commercial  value,  as  they 
are  to  the  most  thickly  populated  parts  of  the  civilized  world, 


OF 


ADVANCES  IN  FACTORY  ACCOUNTING.  19 

where  every  natural  utility  is  made  a  source  of  gain  through 
applied  labor. 

States  and  Nations  Are  Labor  Products. 

Before  natural  values  can  become  commercial  values,  they 
must  be  discovered,  the  territory  which  contains  them  must  be 
acquired  and  held,  lines  of  transportation  must  be  opened,  and 
peaceable  and  salutary  living  conditions  must  be  established;  all 
of  this  must  be  done  before  dominant  industrial  effects  can  be 
produced. 

Thus  the  labor  of  the  explorer,  the  pioneer,  the  soldier  and 
the  statesman  must  precede  the  establishment  of  territorial  values 
at  large  so  that  the  solitary  wilderness  may  become  the  populous 
state,  always  representing  a  vast  investment  of  labor  which  has 
been  performed  under  unfavorable  conditions,  and  is,  up  to  the 
time  when  the  new  nation  begins  to  be  more  than  self-supporting, 
non-productive  of  commercial  values,  which  are  always  surplus 
products,  excesses  above  the  cost  of  labor  sustenance  and  manage- 
ment. 

When  a  community  or  a  nation  begins  to  realize  a  profit  on 
all  this  enormous  investment  of  unproductive  labor  which  has 
given  the  possibility  of  converting  the  potential  values  of  savagery 
into  the  commercial  values  of  civilization,  then  comes  another 
vast  expenditure  in  road  making  and  shipbuilding.  Since  all 
commercial  values  are  surplus  products  they  must  be  carried  away 
from  the  place  of  making  to  the  place  of  selling,  and  when  lines 
of  transportation,  quick,  sure  and  cheap,  reaching  from  all  pro- 
ducers to  all  purchasers  are  furnished  in  ample  capacity,  then 
the  industrial  chain  is  completed,  and  the  day  of  the  manufacturer 
begins. 

Entire  and  Partial  Manufacture. 

No  one  maker  of  things  to  sell  can  ever  be  the  direct  em- 
ployer of  all  the  labor  represented  in  the  value  of  this  product. 
Every  American  manufacturer  of  to-day  is  a  user  of  the  Spanish 
labor  which  equipped  Columbus  for  his  voyage  of  American  dis- 
covery, of  the  labor  of  Watt  in  perfecting  the  steam  engine,  and 
of  the  labor  of  Washington's  Army  of  the  Revolution  in  securing 
to  the  United  States  the  peaceable  use  and  employment  of  the  vast 
territorial  resources  of  our  continent. 


20        FACTORY  MANAGER  AND  ACCOUNTANT. 

A  factory  may  work  from  the  mme  to  the  finished  commercial 
product  in  its  most  elaborate  form,  or  the  mine  may  end  with  ore 
at  its  mouth,  the  smelter  may  take  the  ore  and  turn  out  the  con- 
tained metal  in  rough  ingots,  the  forge  and  rolling  mill  may  con- 
vert the  ingots  into  sheets  and  bars,  and  the  factory  completing 
the  commercial  product,  ready  for  sale,  may  work  the  sheets  or 
bars  into  one  or  more  of  the  myriad  forms  in  which  metals  now 
go  to  the  final  users,  but  in  any  and  every  instance  it  is  labor, 
and  labor  alone,  which  appears  at  last  as  the  total  production  cost 
of  the  completed  article. 

Labor  costs  are  the  only  costs  that  can  possibly  be  made,  and 
labor  is  the  sole  creator  of  values.  Capital  is  but  accumulated 
labor,  and  has  all  of  labor's  earning  and  value-creating  powers. 
Hence  labor-cost  reductions  are  the  only  reductions  possible  in  the 
cost  of  manufactures. 

The  Specialized  Factor. 

This  broad  assertion  that  labor  costs  are  the  only  costs  of 
commerce  and  manufactures  at  large,  must  not  be  understood  as 
saying  that  labor  costs  are  the  only  costs  known  to  individual 
factory  operators.  On  the  contrary,  where  the  modern  scheme 
of  specializing  factory  product  is  carried  out,  the  rough  stores  of 
such  factory  are  always  the  finished  product  of  one  or  many 
previous  producers,  whose  labor  costs  of  operation  and  profits 
are  included  with  their  preceding  stores  cost,  in  the  price  which 
this  final  factory  manager  must  pay  for  his  raw  material.  Factory 
managers  who  add  but  a  small  increment  of  labor  to  a  product 
already  heavily  indebted  to  previous  handlers  often  lose  sight  of 
the  labor  costs  included  in  their  rough-stores  purchases,  but  very 
brief  consideration  of  this  case  shows  that  labor  cost  alone  fixes 
the  selling  prices  of  this  final  manufacturer,  the  same  as  it  fixed 
the  selling  prices  of  those  before  him.  The  final  manufacturer 
simply  buys  labor  with  the  profits  of  a  previous  manufacturer 
added,  and  if  he  has  a  costly  plant  to  maintain,  as  is  often  the 
case,  his  fixed  charges  and  rough-stores  cost  may  easily  make  up 
nine-tenths  of  his  selling  prices,  but  none  the  less  the  whole  cost 
of  his  product  is  found  to  be  labor  cost,  when  resolved  into  its 
ultimate  elements,  and,  such  being  the  case,  the  reduction  in  his 
prime  costs  must  come  from  lessening  the  costs  made  before  he 


ADVANCES  IN  FACTORY  ACCOUNTING.  21 

began  his  work.  These  costs  were  made  by  other  makers  than 
himself,  and  can  only  be  reduced  by  improved  factory  practice 
of  his  predecessors,  thus  making  the  special  manufacturer  the 
more  dependent  on  the  economic  procedures  of  the  producers  of 
his  raw  material  for  his  possible  cost  reductions,  than  on  his  own 
reductions  of  labor  cost  in  his  own  factory. 

Thus,  in  the  case  of  the  special  maker,  whose  operations  are 
limited  in  scope,  it  is  clearly  to  his  great  advantage  that  the  sup- 
pliers of  his  raw  material  should  be  efficient  cost-keepers,  and 
thus  be  able  to  lower  the  cost  of  their  product  to  him  while  at  the 
same  time  increasing  their  own  profits  by  his  increased  purchases 
and  the  combined  increased  yearly  turn-over,  due  to  increased 
buying  of  the  combined  product  by  users  at  large,  who  invariably 
increase  the  volume  of  their  purchases  as  prices  decline. 

The  Necessity  for  Cost  Reduction. 

Why  seek  to  reduce  the  cost  of  an  established  manufacture, 
in  good  demand,  giving  universal  satisfaction,  and  paying  every 
handler  and  user  good  returns  ? 

So  far  as  the  manufacturer  is  concerned,  if  by  patent  or  by 
location  or  ownership  of  natural  products  that  manufacturer  is 
a  monopolist,  and  has  his  own  field  certainly  all  to  himself,  he 
gains  nothing  directly  by  lowering  his  own  factory  labor  costs. 
But  if  the  manufacturer  has  one  single  rival,  then  the  battle  is  on, 
and  must  be  fought  for  every  inch  of  selling  territory  and  for 
every  customer,  no  matter  how  small  his  purchases,  and  the  manu- 
facturer whose  armor  and  arms  are  the  less  effective  must  fall 
back  in  the  conflict  and  fail  finally.  Even  granting  monopoly, 
the  manufacturer  must  reduce  his  costs  to  the  lowest  possible 
point  because  his  constant  large  gains  must  find  employment,  and 
hence  the  manufacturer  demands  a  market  of  constantly  increas- 
ing area  containing  more  individual  purchasers,  and  so  must 
manufacture  for  less  cost  in  order  to  meet  added  transportation 
charges,  and  to  retain  his  users  by  giving  them  his  product  for 
less  than  the  cost  of  some  possible  substitute  therefor.  Hence  the 
monopolist  manufacturer  must  work  toward  labor-cost  reduction, 
precisely  the  same  as  if  he  were  in  competition  with  similar  rivals, 
because  of  transportation  necessities  and  substitution  possibilities. 
Again,  the  monopolist  manufacturer,  if  such  exist,  is  a  buyer 


22        FACTORY  MANAGER  AND  ACCOUNTANT. 

as  well  as  a  seller,  and  so  profits  by  low  labor  costs  of  others, 
and  the  cheaper  he  can  sell  his  own  product,  the  cheaper  others 
can  sell  their  productions  to  him,  and  the  more  gains  accrue  to  all 
concerned. 

Labor  Costs  the  Princitpal  Factor  of  Advancement. 

So  labor  costs  underlie  every  scheme  of  human  ambition. 
^^  The  less  the  labor  costs  of  any  operation  the  greater  its  probability 
of  success,  and  the  greater  the  gains  to  the  human  race  at  large 
from  its  practice,  because  increased  commercial  value  of  the  labor 
hour  is  the  only  agent  which  can  possibly  advance  the  welfare 
of  the  human  race  at  large.  ^^ 

This  is  not  a  mere  fanciful  theory.  Imagine  human  existence 
in  cold  or  desert  places,  where  the  whole  energy  and  ability  of  the 
individual  barely  suffices  for  maintenance  and  reproduction  pur- 
poses; here  all  advance  becomes  impossible.  There  no  gain 
and  no  storing  away  of  labor  accumulation  is  possible,  because  all 
labor  products  are  barely  enough  for  present  consumption.  But 
where  the  gain  can  be  sure,  though  it  be  but  small,  there  ad- 
vancement begins,  and  once  begun,  continues  and  increases,  be- 
cause labor  is  aided  by  foregoing  labor  accumulated  as  capital, 
vital  and  wage-earning  if  wisely  handled,  the  same  as  that  of  the 
living  toiler  who  works  with  his  hands. 

Hence  this  is  the  one  problem  of  the  world's  advance,  to  make 
the  labor-hour  produce  its  highest  possible  returns  of  commercial 
values,  so  that  the  fewest  labor  hours  may  make  the  wealthiest 
nation,  which  will  forever  be  the  wisest,  the  freest,  the  most 
benevolent  and  the  foremost  nation  of  the  world. 

Now,  in  order  that  the  labor  hour  may  be  made  most  efficient, 
it  is  necessary  that  the  cost  of  labor  be  known,  so  that  possible 
defects  in  operations  may  be  recognized  and  proper  remedies  ap- 
plied. It  follows,  therefore,  that  factory  cost-finding  is  the  princi- 
pal agent  in  human  advance  towards  the  final  best  for  all  mankind. 
This  conclusion  is  not  a  fall  from  the  cloudland  dream  of  human 
betterment  to  the  sordid  level  of  the  factory  worker's  time-card 
and  dinner  pail  and  hard-won  wage ;  it  is  the  absolute  truth,  and 
accurate  factory  costs  are  the  sole  uplifting  agent  of  the  factory 
and  the  factory's  workers. 

The  factory  manager  at  large  is  not  a  pirate  or  a  slave  driver 


ADVANCES  IN  FACTORY  ACCOUNTING.  23 

in  his  heart.  He  must  be  intelligent,  and  he  knows,  if  he  is  in- 
telligent, that  the  best-fed  and  happiest  factory  worker  is  his 
most  profitable  wage  earner.  A  vast  and  constantly  increasing 
portion  of  the  human  race  must  be  hour-rate  wage  earners,  and 
whatever  helps  to  make  the  labor  hour  earn  more  money  helps  j 
the  whole  world  on  its  way  to  the  Final  Best. 

•  If  this  view  is  correct,  lm4  lib  correcttiess  is  amply  proved 
by  all  the  events  which  have  followed  the  wonderful  advances 
made  on  the  commercial  value  of  the  labor-hour  product  in  the 
past  century  through  the  use  of  improved  machines  and  factory 
methods,  then  the  art  and  science  of  factory  accounting  is  of 
the  very  highest  importance  socially  and  poUticaiIyi:i«tal^his  book, 
which  carefully  explains  and  exhibits  for  the  first  time  some  of 
the  best  forms  of  factory  accounting  now  known,  marks  a  new 
step  in  the  advancement  of  our  race.  '< 


CHAPTER  III. 

COST-FINDING  SYSTEM   OF 

THE  LINK-BELT  ENGINEERING  COMPANY, 

NICETOWN,  PHILADELPHIA. 

This  company  works  about  325  men,  under  extremely  favor- 
able conditions  as  to  housing,  sanitation,  light,  air  supply  and 
drinking  water.  The  factory  fronts  south,  with  drawing  rooms 
to  the  left,  level  with  the  offices  and  machine-shop  floor,  on  a 
plot  of  ground  lying  on  the  west  side  of  the  New  York  branch 
of  the  Reading  Railway,  as  shown  in  the  accompanying  plan. 
The  ground  declines  slightly  from  front  to  rear,  so  that  the  office 
entrance  is  on  the  street  level,  and  the  general  factory  stores 
entrance  to  the  floor  below  the  machine  shop  is  also  on  the  ground 
level,  at  the  rear  of  the  main  factory  building,  which  is  413  feet 
long  by  80  feet  wide.  The  wrought-shop  storeroom,  a  separate 
shed,  stands  to  the  left  at  the  rear,  and  houses  plates  and  rails 
principally,  while  the  wrought  shop  itself,  on  the  same  lower 
level,  occupies  a  much  wider  extension  at  the  rear  on  the  right. 
The  shipping  room  occupies  the  front  part  of  the  machine-shop 
floor,  immediately  in  the  rear  of  the  offices,  and  is  not  in  any  way 
separated  from  the  main  machine-shop  floor,  which  runs  the  whole 
length  of  the  building.  The  pattern  shop  is  at  the  rear  end  on 
the  left-hand  side,  again  with  no  partitions  to  separate  it  from 
the  machine  shop.  The  machine-shop  tool  room  and  the  machine- 
shop  foreman's  office  are  about  mid-way  of  the  main  machine  floor, 
on  the  left-hand  side.  The  wrought  shop  includes  the  sheet-iron 
workers,  structural-iron  workers  and  blacksmiths. 

A  driveway  extends  along  the  left  side  of  the  factory  to  the 
railway  at  the  rear,  ending  at  the  railway,  between  the  main 
building  and  the  plate-and-rail  stores  shed.  This  shed  is  built 
close  to  the  railway  tracks  on  the  north-west,  and  has  plate-stor- 
ing-floor doors  opening  to  the  track  at  car-floor  level,  so  that 

24 


LINK-BELT  ENGINEERING  COMPANY. 


25 


plates  and  rails  are  handled  directly  from  the  cars  into  storage. 
A  narrow-gauge  railway  runs  through  the  middle  of  the  plate- 
and-rail  shed,  crosses  the  drive-way  and  extends  on  through  the 
main  lower  floor  and  wrought  shop,  with  turntables  and  cross- 
tracks  in  the  wrought  shops,  thus  making  easy  transportation 
from  the  plate-and-rail  shed.  The  rear  line  of  the  wrought  shop 
also  opens  on  the  railway.  A  siding  from  the  railway  line  on  the 
north-east  runs  between  the  power  house  and  the  main  machine 
floor,  close  to  both,  extending  back  to  the  wrought  shop. 


BASCMCNr    PLAN 


PLAN  OF  LINK-BELT  ENGINEERING  CO.'S  BUILDINGS. 


All  this  gives  wagon  way  to  the  front  and  entire  left  of  the 
factory,  with  railway  across  the  rear,  railway  on  the  right,  and  a 
railway  siding  leading  from  a  switch  in  the  Reading  line  into  the 


26        FACTORY  MANAGER  AND  ACCOUNTANT. 

buildings  plot,  which,  with  the  electric  trolley  line  in  front,  gives 
very  ready  transit  for  men,  materials  and  product. 

The  offices  are  approached  through  a  small  and  well-kept 
grass  plot  ornamented  with  foliage  plant  borders,  and  over  the 
main  door  is  the  legend  "Visitors  Always  Welcome."  The  fac- 
tory is  about  four  miles  from  the  Market  Street  terminal  of  the 
Reading  Railway  in  the  business  center  of  Philadelphia,  and 
numerous  Reading  trains  from  the  Nicetown  station,  just  across 


MM-^l 


r 


LIKK-BELT  ENGINEERING  CO.'S  PHOTOGRAPH  AND  BLUE-PRINT  DEPARTMENT. 


the  street  from  the  factory  entrance,  give  a  5-cent  fare  into  town. 
The  Reading  road  now  runs  a  fast  train  every  hour  to  New  York, 
the  time  being  about  two  hours,  so  that  transportation  to  both 
cities  is  constant  and  speedy. 

The  offices  are  in  front,  with  photographic  and  blue-print 
laboratory  above,  engineering  department  and  drawing  room  to 
the  left,  and  motive  power  building  to  right,  with  boiler  room  to 
the  rear  and  below.  Most  of  the  power  used  is  electric,  and 
much  of  the  tool  and  machine  driving  is  by  individual  electric 


LINK-BELT  ENGINEERING  COMPANY.  27 

motors  with  silent  chain  transmission,  the  plant  being  modern  in 
every  particular. 

The  policy  of  the  management  has  for  its  objective  a  high 
labor-hour  output,  the  management  believing  that  this  can  be 
most  easily  obtained  by  sedulously  promoting  the  most  cordial 
relations  with  its  employees. 

About  325  officers  and  operatives  were  employed  in  October,  ^ 
1902,  organized  as  follows:  One  chief  engineer,  who  also  acts 
as  general  superintendent,  one  assistant  chief  engineer,  one  chief 
draftsman,  30  draftsmen,  4  commercial  accountants,  one  chief 
cost-keeper,  acting  also  as  paymaster,  with  5  assistants  in  cost- 
keeping,  2  time  clerks,  3  shipping-room  clerks,  with  6  shipping- 
room  packers,  67  machinists  with  foreman  and  assistant  foreman, 
17  pattern  makers  with  working  foreman,  79  sheet  and  plate 
workers  and  blacksmiths,  with  fpreman  and  assistant  foreman, 
and  a  gang  of  20  laborers  with  one  foreman.  There  are  two  tool- 
rooms, one  for  the  machine  shop  and  one  for  the  wrought  shop, 
the  latter  being  merely  a  convenience  in  charge  of  a  lad,  one 
machine-shop  tool-room  foreman  and  12  tool-makers.  The  elec- 
trical department,  in  front  of  the  motive  power  and  dynamo  and 
air-compressor  room,  has  4  working  electricians.  The  power 
house  has  one  engineer  and  two  firemen,  and  the  storeroom  has 
one  foreman  in  charge  of  9  laborers.  One  night  watchman  and  an 
outside  force  of  erectors,  fluctuating  in  number,  make  up  the 
working  force.  The  erectors  work  in  gangs,  each  under  charge 
of  a  superintendent  engineer,  who  makes  the  time  sheets  for  his 
own  men. 

All  other  workmen  record  their  entering  and  leaving  time 
by  pressing  their  individual  number  plungers  on  a  time  recorder, 
perforating  the  clock-moved  record  sheets. 

The  night  watchman  records  his  station  visits  by  use  of 
watchman's  detector  sheets,  and  fills  a  diurnal  report,  form  42, 
which,  together  with  the  other  Link-Belt  forms,  is  shown  and  de- 
scribed in  Chapter  IV.  These  records  are  the  only  ones  made 
by  workmen. 

Workmen's  Forms. 

When  a  workman  is  hired  into  the  shop,  notice  of  engagement 
is  made  on  form  139,  which,  after  approval  by  the  superintendent, 


28        FACTORY  MANAGER  AND  ACCOUNTANT. 

goes  to  the  paymaster,  who  fills  form  167,  a  stiff,  white  card, 
with  employment-entering  items,  and 'files  the  card.  When  a 
workman  quits,  the  leaving  items  are  added  to  the  card.  Form 
167  is  thus  made  to  record  all  that  the  factory  deems  of  importance 
in  regard  to  every  workman.  The  file  of  forms  167  is  examined 
in  all  cases  of  application  for  employment. 

This  factory  has  no  card  of  workmen's  rules  whatever: 
the  shop  pace  is  fast,  and  the  shop  routine  is  thoroughly  estab- 
lished, and  the  worker  who  finds  himself  falling  below  the  stand-*, 
ard  of  requirements  seldom  waits  for  his  discharge,  but  leaves 
of  his  own  volition. 

There  is  no  assembly  hall  connected  with  the  Link-Belt 
shops,  but  the  openness  of  the  main  machine  shop,  owing  to 
individual-tool-motor  driving  and  the  consequent  absence  of  belts 
and  counter  shafts,  makes  it  possible  to  use  camp  chairs  and 
seat  an  audience  of  500  or  6cxD  persons  in  easy  reach  of  one 
speaker's  voice  on  the  main  shop  floor;  and  winter  evening 
lectures,  illustrated  by  lantern  slides,  free  to  employees  and  their 
families  and  friends,  have  a  very  full  attendance;  the  topics 
chosen  for  these  evening  entertainments  are  varied,  and  general 
in  character. 

Discharge,  suspension,  or  leaving  of  workmen  is  recorded 
on  form  1383^,  and,  if  due  to  the  action  of  a  foreman,  is  investi- 
gated and  approved  by  the  superintendent  before  the  change 
becomes  final.  Peremptory  discharge  is  rare,  and  is  regarded  as 
regrettable,  it  being  the  policy  of  the  factory  to  install  good  men 
only,  and  to  keep  them  after  service  once  begins.  Every  work- 
man is  made  to  feel  that  his  services  are  valued  at  their  full 
worth,  and  this  consciousness  of  esteem  produces  a  willingness 
to  co-operate  with  the  management  in  its  efforts  to  obtain  a  high 
hour  production  in  all  departments.  The  men  do  not  feel  that 
they  are  driven,  but  rather  that  they  are  helping  the  managers  to 
drive  the  work,  and  that  their  individual  efforts  are  of  the 
highest  value,  which  is  indeed,  the  true  condition  of  things.  The 
extreme  willingness  of  all  the  workmen  forces  itself  on  the  ex- 
perienced observer's  attention,  as  the  vital  characteristic  of  this 
establishment. 

There  is  a  mutual  benefit  association  among  the  workmen, 
purely  voluntary,  which  has  a  large  membership,  and  is  fostered 


LINK-BELT  ENGINEERING  COMPANY.  29 

by  the  management.  Beyond  this  the  establishment  does  not  favor 
paternaHsm,  nor  alms-giving,  although  temporary  aid  is  freely 
and  even  generously  given  in  misfortune. 

While  this  brief  sketch  of  the  policy  of  this  factory  regarding 
its  workers  does  not  fall  strictly  within  the  lines  of  factory  ac- 
counting, it  is  nevertheless  of  deep  interest  to  all  students  of 
factory  economics,  and  is  therefore  appropriately  given  in  these 
pages,  which  are  written  with  a  view  to  industrial  betterments  at 
large. 

Forms  1383^,  139  and  167  well  cover  all  factory  require- 
ments for  information  regarding  employees. 

Stores. 

The  Link-Belt  Engineering  Co.,  is  distinctively  and  broadly 
an  engineering  concern,  confining- its  manufacturing  to  such  com- 
ponents and  structures  as  it  cannot  procure  to  its  satisfaction  from 
other  makers.  The  finished  productions  of  other  manufacturers 
are  to  a  large  extent  its  raw  materials. 

In  order  of  importance  these  rough  stores  are:  (i)  chains, 
including  "Detachable  Link  Belting,"  "Dodge  Chain,"  ''Mono- 
bar  Chain,"  "Renold  Silent  Chain,"  and  other  chain  forms  made 
by  the  Ewart  Manufacturing  Co.,  of  Indianapolis,  and  carried 
in  complete  stock  by  the  Link-Belt  works.  (2)  Sprocket  wheels 
and  other  grey-iron  components  produced  in  a  foundry,  which, 
though  an  independent  concern,  is  treated,  so  far  as  the  cost- 
keeping  is  concerned,  as  a  Link-Belt  factory  department,  orders 
being  placed  by  use  of  form  28,  production  order.  (3)  Steel, 
in  bars,  plates,  and  special  forms.  (4)  General  stores.  All  the 
different  items  of  storeroom  stock  are  requisitioned  into  the  fac- 
tory departments  and  shipping  room  by  various  forms  adapted 
to  various  uses,  as  hereafter  shown. 

Stores  Receiving  and  Disbursement. 

All  stores  are  in  charge  of  one  storekeeper,  whose  office  is 
at  the  rear  left  side  of  the  factory  on  the  lower  level.  The  chain 
and  wheel  and  wrought-shop  finished  product  of  standard  buckets 
and  attachments  are  stored  toward  the  factory  front  on  the  lower 
level  floor,  even  with  the  driveway,  and  extending  under  the 
whole   length   of   the   main    factory   floor.      The   wrought-shop 


30        FACTORY  MANAGER  AND  ACCOUNTANT. 

rough  stores  are  kept  in  a  storeroom  to  the  rear  and  left,  with 
a  wagon-way  across  it  and  a  railway  track  inside  lengthwise,  so 
as  to  permit  unloading  of  sheets  and  rails  directly  from  the  rail- 
way cars  into  the  storeroom  piles.  All  stores  records  are  kept  in 
a  card-index  open-tray  file  in  the  storekeeper's  office. 

Stores  are  delivered  to  both  the  wrought  shop  and  machine 
shop  mainly  on  production  orders,  form  28.  The  storekeeper  is 
furnished  with  complete  duplicates  of  all  production  orders,  and 
sends  all  material  to  departments  as  required,  using  his  force  of 
laborers  to  tag,  stamp  and  mark  each  individual  piece  which 
requires  finishing,  or  each  finished  component  or  lot  of  compo- 
nents, and  to  deliver  them  to  the  most  convenient  places  in  the 
departments  for  the  operations  demanded. 

Color  Scheme  of  Component  Tags. 

Production  orders,  form  28,  specify  time  and  manner  of 
shipment,  and  the  designating  and  identifying  of  the  respective 
order  components  is  very  largely  made  by  tags  in  three  colors  and 
of  two  materials,  so  that  at  first  sight,  without  even  reading  the 
legends  borne  by  the  tags,  the  department  foreman  can  know  what 
first  demands  attention. 

Vivid  green  is  the  emergency  color,  and  a  green  tag  gives 
a  component  first  place  in  factory  operations,  which  must  begin 
immediately  upon  the  reception  by  a  department  of  a  green- 
tagged  article. 

Terra  cotta  color  signifies  "Ship  by  express,"  and  articles 
tagged  with  terra-cotta-colored  tags  take  rank  in  work  considera- 
tion next  below  the  green-tagged  components. 

Plain  manila  tags  are  used  for  work  which  is  to  go  through 
the  department  in  ordinary  course,  and  be  shipped  merely  on  its 
recorded  delivery  date. 

By  this  color  scheme  instant  information  of  emergency  orders 
is  given  to  all  interested,  as  soon  as  the  component  is  visible. 

Paper  tags  are  used  for  components  going  to  factory  depart- 
ments. For  delivery  to  outside  erection  engineer  gangs  the  com- 
ponent is  tagged  with  a  white  linen  tag,  which  resists  moisture 
and  has  great  wear  endurance. 

These  variations  in  component  tag  colors  and  materials 
greatly  aid  factory  operations,  because  even  a  mere  glimpse  of 


LINK-BELT  ENGINEERING  COMPANY.  31 

the  tag  informs  both  foremen  and  workmen  of  the  requirements 
of  the  instant,  and  the  order  in  which  pieces  are  to  be  worked. 

Department  Operations. 

Upon  receipt  of  the  ordered  material  in  a  department,  it  is 
first  examined,  and  if  found  unfit  is  replaced  by  use  of  the 
"Damage  Report,"  form  27,  which  see.  If  fit,  the  time  clerk  makes 
out  the  individual  time  cards  for  the  component,  using  as  may- 
be, form  4,  white,  form  4,  blue,  form  59,  white  or  form  59, 
blue,  which  see.  These  time-card  forms  cover  all  the  machine- 
shop  labor  operations. 

Wrought-shop  work  is  always  done  by  a  gang  of  two  or 
more  men  working  together,  and  gang  labor  on  components  is 
recorded  on  form  79,  white,  and  form  79,  blue. 

Separate  time  cards  are  made  for  each  individual  workman's 
operations  on  each  component,  and  some  of  the  piece-rate  opera- 
tion cards  are  for  very  short  times,  operations  requiring  only  i^ 
minutes  of  working  time  being  separated  and  noted  on  the  cards 
in  one  observed  instance. 

Installation  of  the  Link-Belt  Cost  System,  and  its 
Development. 

For  the  underlying  principles  and  the  general  lines  of  their 
cost-keeping  practice,  the  Link-Belt  Engineering  Company  give 
credit  to  Mr.  Fred.  W.  Taylor,  who  has  inspired  much  of  the 
best  work  looking  to  advancement  of  shop  economics.  The  first 
forms  used  by  the  Link-Belt  Company  in  cost-keeping  were  de- 
vised on  general  lines  recognizing  the  necessity  of  collecting  cost 
items  in  minute  detail,  and  producing  such  forms  as  would  not 
only  facilitate,  but  ensure  the  daily  writing  of  those  indispensable 
records  of  small  performances,  which  must  be  recorded  each  day 
if  they  are  ever  to  be  obtained.  These  original  forms  were,  of 
course,  tentative  only,  and  some  of  them  have  been  greatly  modi- 
fied, but  the  broad  underlying  idea  of  resolving  costs  into  their 
ultimate  items  of  individual  labor  operation  times,  has  never  been 
lost  sight  of,  nor  set  aside  in  any  instance;  no  matter  how  short 
the  time  required  for  executing  an  operation,  there  is  a  separation 
of  that  time  in  the  accounting,  if  the  operation  itself  is  a  distinct 
and  separate  step  in  the  factory  production.    The  most  interesting 


32        FACTORY  MANAGER  AND  ACCOUNTANT, 

feature  of  the  modification  of  the  original  Taylor  forms  is  the 
changes  made  in  the  ''Order  Cost  Sheet"  which  records  the  costs 
of  each  production  order.  The  title  "Production  Order,"  is  not 
used  in  this  system  of  cost-finding,  the  form  which  authorizes 
and  originates  a  factory  product  being  made  on  form  109,  origi- 
nal, and  copied  on  form  106,  for  use  in  factory  departments,  and 
called  a  "Bill  of  Material." 

Form  106  is  filled  so  as  to  give  explicit  working  directions  to 
all  heads  of  factory  departments  taking  part  in  the  order  produc- 
tion, without  any  verbal  instructions  whatever,  and  appears  to 
have  been  a  satisfactory  instrument  from  the  first:  all  that  is 
needed  in  the  production  order  is  space  enough,  and  the  filling 
of  this  space  with  unmistakable  specifications  of  the  component 
parts  of  the  product  expected ;  and  as  this  Bill  of  Material,  form 
106,  is  a  sheet  of  good  size,  and  as  many  sheets  as  desired  may 
be  used  for  the  specifications  of  a  single  order,  200  of  these 
large  sheets  being  sometimes  filled  under  one  order  number, 
nothing  short  of  stupidity  or  carelessness  can  make  it  bad. 

The  order  production  costs  are  recorded  on  form  130,  "Daily 
Wages  Cost  Sheet,"  and  it  is  the  evolution  of  this  form  130 
which  is  the  peculiarly  interesting  development  in  the  history  of 
this  cost  system,  because  it  shows  in  its  now  obsolete  first  and 
second  wordings,  in  obsolete  forms  32  and  iii,  an  intention  to 
recognize  the  difference  in  cost  to  the  factory  of  hours  of  pro- 
ductive labor  using  different  plant  values,  and  so  aiding  a  correct 
expense  distribution. 

Each  operative  is  provided  with  a  time  card  bearing  the  order 
number  for  each  order  production  operation  he  is  to  perform 
during  the  day ;  the  succeeding  morning  these  time  cards  reach  the 
cost  department,  and  all  the  labor-hour  costs,  made  up  of  time 
multiplied  by  rate,  are  entered  on  the  cost  sheet  bearing  the 
order  number.  But  when  this  bare  flat-cost  charge  is  made,  there 
is  yet  a  large  unrepresented  cost  to  the  factory,  in  the  way  of 
plant  use,  which  is  not,  so  far,  charged  to  the  production  of  the 
order,  although  the  expenditure  has  been  made  by  the  factory. 
If  every  worker  used  identically  the  same  value  of  plant,  and 
occupied  the  same  factory  floor  space,  and  used  the  same  fraction 
of  the  factory  driving  power,  then  there  might  be  a  fairly  correct 
factory  expense  increment  added  to  the  product  of  labor  hours  by 


LINK-BELT  ENGINEERING  COMPANY.  33 

• 
rate,  so  that  the  cost  sheet  daily  charges  would  closely  approach 
the  real  labor-hour  factory  costs.  But  the  operatives  use  vastly 
differing  plant  values:  a  vise  hand  may  be  working  at  a  wage- 
rate  of  30  cents  per  hour,  using  a  $10  vise,  and  a  $5  kit  of  files, 
and  30  square  feet  of  factory  floor  space,  while  his  shopmate  on 
a  laige  boring  mill  or  lathe  or  planer,  working  at  the  same 
hour-wage,  may  use  plant  valued  at  $3,000,  400  square  feet  of 
factory  floor,  and  three  or  four  horse  power  of  factory  motive 
energy.  In  such  a  case  the  vise  hand  might  not  cost  the  factory 
more  than  40  cents  per  hour,  cash  and  plant  charges  together, 
while  his  fellow  craftsman  using  the  large  machine  tool  might 
cost  the  factory  $1.60  or  $2  per  work-hour,  one  four  or  five  times 
as  much  as  the  other. 

Here  the  question  comes  into  every  cost-keeper's  mind,  as  to 
how  this  difference  in  factory  cost  of  the  labor  hours  of  different 
workmen,  outside  of  the  hour-wage  rate  difference,  shall  be 
ascertained,  and  when  and  where  and  how  this  very  great  differ- 
ence shall  be  noted  and  adjusted.  Shall  all  the  factory  expenses 
outside  of  labor-hours  multiplied  by  hour-wage  rates  be  lumped 
as  expense  and  divided  among  the  whole  total  of  hours'  labor 
performed,  or  shall  each  man's  great  or  small  use  of  factory  plant 
value  and  running  costs  be  recognized  individually? 

The  whole  trend  of  the  mind  of  a  cost-keeper  who  would 
recognize  factory  operations  of  so  little  as  105  seconds  in  time 
duration  as  a  cost-finding  unit,  to  be  separately  noted  and  in- 
dividually treated  in  the  cost-keeper's  calculations,  must  have 
been  toward  accurate  expense  apportionment,  and  against  any 
lump-sum,  hit-or-miss,  make-one-hand-wash-the-other  procedure 
of  any  sort,  and  the  first  "Order-Cost"  form,  form  32,  now  ob- 
solete, for  recording  daily  order  costs,  shows  a  determined  at- 
tempt to  make  labor-hour  cost  records  at  their  actual  cash  cost 
to  the  factory  appear  on  the  obsolete  flat  cost  record,  form  32. 
Here  the  form  is  headed,  not  "Wages"  Sheet,  merely,  but  "Order 
Cost"  Sheet,  which  is  a  very  different  thing.  The  first  space  of 
this  obsolete  form  32,  which  see,  takes  the  order  mark,  number  or 
symbol.  Then  follows  a  piece  description  space,  12  date  spaces, 
making  each  of  the  8  horizontal  divisions  of  form  32  record  12 
days  of  one  workman's  time,  or  96  days  of  time  total,  on  a  sheet 
14  inches  long  by  17  inches  high,  or  238  square  inches.     The 


34        FACTORY  MANAGER  AND  ACCOUNTANT. 

m 

items  recorded  were:  mark  and  description  of  production,  date 
of  labor,  number  of  pieces,  labor  hours,  labor  cost  in  cash  at  hour- 
rate,  TOOL  TIME,  TOOL  COST,  and  shop  number  of  the  tool,  so  that 
the  tool  could  be  identified. 

Here  was  evidently  the  intention  of  correct  factory  expense 
apportionment.  What  was  ever  discovered  by  its  use  cannot 
now  be  ascertained.  This  form  32  was  used  for  a  number  of 
years,  but  the  "tool-cost"  spaces  came  not  to  be  filled,  and  no 
trace  of  their  effect  or  value  remains. 

Then  obsolete  form  32  was  changed  to  obsolete  form  iii. 
The  size  of  sheet  was  changed  to  103^  inches  high  by  17  inches 
long,  or  178^  square  inches,  as  against  the  238  square  inches  area 
of  the  discarded  form  32.  Form  1 1 1  had  horizontal  divisions  for 
6  workmen's  times,  14  day's  records  to  each  man,  or  84  days 
total,  and  it  also  dropped  the  unused  item  spaces  for  "tool  time" 
and  "tool  cost" ;  but  it  kept  the  "tool  number,"  rather  oddly,  since 
nothing  could  be  added  to  cost-finding  accuracy  by  simply  record- 
ing the  tool  used,  without  making  any  dollars-and-cents'  use  of 
the  record. 

About  eight  years  since,  Mr.  Conrad  N.  Lauer  was  placed 
in  charge  of  the  Link-Belt  cost-finding,  and  some  time  after  his 
installation  came  a  demand  from  the  management  for  costs  in 
total  to  date  on  any  order  at  any  time,  whether  the  order  was 
completed  or  incomplete. 

In  response  to  this  demand  Mr.  Lauer  prepared  a  thesis  and 
presented  it  to  the  management  for  consideration,  in  which  he 
pointed  out  the  impossibility  of  giving  costs  sooner  than  one  week 
after  production,  for  the  following  reasons,  directly  attributable 
to  the  form  of  Order  Cost  Sheet  iii,  now  obsolete. 

Mr.  Lauer's  thesis  said,  in  part :  "After  a  copy  of  a  Bill  of 
Material  is  received  from  the  engineering  department,  the  first 
step  toward  obtaining  detailed  costs  is  to  write  cost  sheets, 
form  III,  giving  each  particular  component  in  the  Bill  of  Material 
one  space  or  more,  as  in  the  judgment  of  the  clerk  may  be  re- 
quired for  its  cost  record.  After  this  is  done  there  can  be  no 
more  work  on  this  cost  until  at  least  one  week's  time  cards  have 
reached  the  cost-keeper's  office.  This  delay  is  caused  as  follows : 
The  morning  of  the  day  following  the  date  of  the  time  card, 
the  time  clerks  record  upon  the  bills  of  material  and  on  all  regu- 


LINK-BELT  ENGINEERING  COMPANY.  35 

lar  orders  the  number  of  pieces  and  the  operations  on  each  finished 
for  that  date;  they  then  separate  each  workman's  cards,  and, 
after  ascertaining  that  he  has  time  cards  for  the  number  of 
hours  noted  for  each  workman,  pass  the  cards  to  the  paymaster, 
who,  in  turn,  examines  them  for  correctness  and  for  piece  work. 
The  paymaster  after  having  made  all  necessary  calculations,  and 
having  also  made  his  pay-roll  entries,  in  turn  passes  them  on 
to  another  clerk,  who  makes  a  distribution  of  each  man's  time  to 
the  various  orders,  as  required  by  the  treasurer.  These  distribu- 
tion sheets  check  the  pay  roll,  as  the  labor  totals  of  the  two 
records  must  balance ;  hence  it  becomes  needful  to  keep  each  day's 
time  cards  for  each  man  in  exactly  the  same  condition  as  when 
they  first  came  from  the  time  clerk,  for  should  any  error  be 
suspected  it  would  be  a  very  difficult  and  costly  matter  to  find 
any  particular  workman's  time  cards  after  they  had  been  sorted 
to  different  orders  and  filed  in  their  respective  places. 

"After  the  distribution  clerk  has  balanced  his  weekly  total 
of  distributed  labor  hours  with  the  total  labor  hours  of  the  pay 
roll  for  the  week,  he  can  then  multiply  hours  by  rate,  and  place 
a  wages-cost  total  on  each  time  card,  and  when  this  is  done  and 
not  until  then,  at  least  past  one  week  end  from  the  time  of  labor 
performance,  can  the  cost  clerk  arrange  the  time  cards  so  as  to  be 
of  use  to  him  in  making  his  costs. 

********* 

"This  method  of  making  costs  has  at  least  four  serious  dis- 
advantages, as  follows: 

"ist.  It  is  necessary  to  rewrite  all  bills  of  material  on  which 
costs  are  asked  for,  which  calls  for  a  large  amount  of  work ; 

"2d.  The  method  of  making  entries  is  slow  because  of  the 
numerous  details; 

"3d.     The  work  is  great  and  very  slow; 

"4th.  Last  and  greatest  fault,  the  costs  must  always  be  at 
least  one  week  behind  the  labor  date,  and  it  is  therefore  im- 
possible to  ascertain  costs  to  date,  whenever  asked,  without  a 
great  amount  of  slow  and  tedious  work. 

"The  other  method  of  making  costs,  now  in  use  at  the  works, 
known  as  the  *Bill  of  Material  Cost  Sheet'  method,  was  put  into 
use  by  me  about  three  years  ago.  By  the  use  of  this  method  it 
is  not  necessary  to  rewrite  the  bill  of  material,  as  that  is  used 


36        FACTORY  MANAGER  AND  ACCOUNTANT, 

for  the  cost  sheets,  as  shown  on  form  io6.  The  procedure  is  as 
follows :  the  cost  clerk  commences  to  enter  his  material  costs,  as 
soon  as  may  be,  on  the  right-hand  margin  of  the  bill  of  material, 
form  1 06.  After  all  his  material  costs  are  entered  and  totaled, 
he  must  wait  until  the  order  is  completed  before  he  can  enter  any 
wages  cost,  for  he  has  no  spaces  in  which  to  record  these  costs 
individually,  because  there  is  only  one  line  for  each  bill  of  material 
component.  After  the  order  is  completed,  then  the  total  labor 
time  is  entered  in  the  single  space  allotted  to  labor  cost,  and  then 
the  labor  and  material  costs  can  be  added  and  the  total  component 
cost  can  be  found. 

"This  system  has  the  advantage  of  not  requiring  the  re- 
writing of  the  bill  of  material,  but  it  does  not  contain  a  current 
day-to-day  labor-cost  record,  and  cannot  contain  such  a  record, 
because  it  has  no  spaces  to  receive  such  entries. 

"An  efficient  cost  system  must  show  more  than  the  mere 
cost  of  totals  after  completion ;  it  must  tell  the  cost  of  each  com- 
ponent from  day  to  day  as  the  work  progresses,  and  so  inform 
the  superintendent  as  to  what  cost  has  been  made  at  any  time. 
If  the  superintendent  can  have  this  cost  to  date  at  any  time  when 
he  asks  for  it,  he  can  in  almost  every  case,  hold  work  cost  within 
the  estimated  total,  if  not  bring  it  considerably  below. 

*A  system  giving  current  costs  will  also  be  of  great  conve- 

nence  to  the  engineering  department  in  case  of  alterations  being 

found  desirable  before  the  completion  of  an  order,  as  it  will  tell 

what  unexpended  balance  of  the  contract  order  cost  yet  remains, 

and  so  help  to  keep  the  final  cost  within  estimated  limits.     The 

book-keeping  department  will  also  be  greatly  the  gainer  by  having 

costs  at  their  disposal  as  soon  as  an  expenditure  is  made. 
********* 

"For  these  reasons  I  would  declare  form  iii  obsolete,  and 
in  its  place  I  would  substitute  the  Daily  Wages  Cost  Sheet,  form 
130.  The  bill  of  material,  form  106,  has  25  lines  for  items, 
and  on  this  daily  wages  cost  sheet,  form  130,  I  have  allowed 
24  corresponding  line  spaces,  which  is  enough,  as  the  items  of 
collars,  pillow  blocks  and  other  'regular'  components  on  which 
we  have  standard  costs,  will  save  more  than  one  line  space  in 
every  25  lines  of  bill-of-material  space. 

"The  added  work  for  the  cost  clerk  caused  by  the  use  of 


LINK-BELT  ENGINEERING  COMPANY.  37 

form  130,  will  be  filling  in  the  date  and  headings,  and  the  enter- 
ing of  bill-of-material  marks  on  each  space.  The  form  130  is 
then  ready  to  take  current  entries  as  follows:  After  the  time 
clerks  have  sorted  the  time  cards  and  made  daily  work  check 
entries,  the  time  cards  will  be  sent  to  the  cost  clerk,  who  will 
make  the  hours  and  wages  entries  on  this  daily  wages  cost 
sheet,  form  130,  and  then  put  the  time  cards  in  shape  and  pass 
them  to  the  paymaster. 

"It  will  be  observed  that  each  space  has  20  lines,  giving  room 
for  20  daily-wage  entries ;  this  in  almost  all  cases  wil^  be  sufficient, 
even  where  all  the  bill-of-material  spaces  are  fiP  i.  In  wrought- 
iron  work,  where  a  completed  unit,  such  as  an  elevator  casing, 
hopper,  or  the  like,  is  made  up  of  several  components,  each  bear- 
ing individual  order  marks,  one  entry  on  the  daily  wages  cost 
sheet,  as  *B-i  to  B-70,  inc.,'  will  suffice.  Such  conditions  fre- 
quently occur,  and  I  think  it  of  interest  to  mention  that  a  single 
daily  wages  cost  sheet,  form  130,  will  often  be  sufficient  for  two 
or  three  bill-of-material  sheets. 

"This  daily  wages  cost  sheet,  form  130,  will  give  costs  to 
date  at  any  time,  by  simply  adding  the  labor  totals  on  form  130 
to  the  material  costs  charged  against  the  work  in  question  on  the 
bill-of-material  margin. 

"Proposed  form  130  will  give  all  cost  details  needed  for  ac- 
curate billing. 

"If  the  cost  clerk  is  notified  at  the  beginning  of  work  on  an 
order  that  current  costs  may  be  required,  then  he  can  make  all  his 
labor  entries  against  that  order  number  on  the  day  following  the 
labor  performance,  and  total  labor  and  material  costs  on  the  order 
can  be  given  promptly  and  with  very  little  clerical  labor  whenever 
asked, 

"I  would  offer  two  additional  suggestions  in  regard  to  the 
treatment  of  'Materials  Purchased'  records.  We  now  write  up 
what  we  call  a  'Material  Book' ;  I  have  di-  ided  this  book  page 
into  two  divisions,  and  headed  them  'Ordered'  and  'Billed.' 

"In  place  of  this  book  I  would  suggest  a  triplicate  form  of 
purchasing  order,  by  the  use  of  which,  bound  in  some  cheap  form 
of  binder,  the  orders  will  become  a  book  in  which  all  billing  may 
be  recorded  for  cost  purposes,  and  the  work  now  done  on  the 
'Ordered'  page  of  the  'Material  Book'  may  be  avoided. 


38        FACTORY  MANAGER  AND  ACCOUNTANT. 

"The  other  suggestion  is  in  reference  to  time  cards :  I  would 
have  cards  of  different  colors  for  piece  work  and  for  day  work — 
blue  for  day  work  and  white  for  piece  work." 

Mr.  Lauer's  suggestions  for  the  triplicate  Purchasing  Order, 
form  107,  and  for  the  different  colors  of  time  cards,  were  adopted, 
as  was  also  his  daily  wages  cost  sheet,  form  130.  With  the 
adoption  of  form  130,  the  last  vestige  of  the  original  attempt  to 
make  the  labor  costs  of  each  workman's  time  proportionate  to  his 
use  of  floor  space  and  plant  value  and  motive  power  was  dis- 
carded. Form  III  was  put  away  forever,  and  in  place  of  6  lines 
of  14  time  record  spaces  each,  a  total  of  only  6  times  14,  or  84, 
time  spaces,  the  replacing  form  130  has,  on  a  sheet  of  the  same 
size  as  form  ill,  240  time  record  spaces,  and  gives  current  costs, 
which  could  not  be  recorded  at  all  on  form  in. 

It  is  interesting  to  note  the  lingering  death  of  this  hope  for 
correct  expense  distribution,  as  exhibited  by  the  full  list  of  cost- 
item  titles  on  form  32,  which  was  used  for  some  years  with  ap- 
proval, the  omission  of  part  of  these  enlightening  titles  on  the 
succeeding  obsolete  form  in,  which  also  had  a  considerable 
period  of  use,  and  the  final  dropping  of  all  enlightening  titles  and 
all  attempts  to  collect  more  than  the  bare  date,  hours  and  wage- 
rate  of  labor,  as  production-cost  labor  charges  against  any  indi- 
vidual order  number,  as  shown  by  the  daily  wages  cost  sheet, 
form  130,  now  in  use.  Unquestionably,  the  great  convenience  of 
having  all  the  component  labor  costs  on  one  Bill  of  Material, 
which  is  the  name  given  to  the  production  order  in  the  Link-Belt 
cost  system  nomenclature,  is  of  far  more  real  practical  advantage 
than  the  information  hoped  for  from  the  use  of  obsolete  forms  32 
and  III,  even  if  they  had  been  rigorously  filled,  and  if  their  rec- 
ords had  been  carefully  analyzed  and  apportioned  by  the  cost- 
keeper  in  his  desperate  effort  to  reach  perfection  in  expense  dis- 
tribution. Here  was  the  conception  of  an  elaborate  refinement  in 
cost-finding,  never  carried  out,  never  in  the  least  filling  its  in- 
tended office,  and  yet  cherished  and  given  room  sorely  needed  for 
much  more  profitable  tenants  year  after  year,  simply  because  it 
had  once  been  an  iridescent  ideal,  and  its  bow  of  promise,  though 
it  proved  a  false  prophecy,  could  not  be  sooner  effaced. 


LINK-BELT  ENGINEERING  COMPANY.  39 

Time  Cards  and  Piece-Rate  Cards. 

This  company  pays  labor  in  three  different  ways:  Plain  day 
pay,  single  workman  piece-rate,  and  gang  piece-rate.  These 
rates  affect  the  forms  of  the  time  cards,  which  are  4,, white; 
4,  blue;  59,  white;  59,  blue;  79,  white;  79,  blue;  84,  white,  and 
152,  yellow. 

The  first  form  of  labor  pay  is  the  fixed  hour  rate.  Every  day 
worker  has  his  individual  hour-wage  rate. 

The  second  form  of  labor  pay  is  the  single  workman  piece- 
rate,  which  is  a  "premium"  rate  always.  If  the  work  is  finished 
inside  the  time  fixed  by  the  rate-fixer  for  the  operation,  then  the 
workman  obtains  the  high  rate  of  pay ;  if  the  workman  does  not 
finish  the  job  inside  of  the  rate-fixer's  time,  then  the  workman  is 
paid  the  low  rate  only.  In  no  case  does  a  workman  have  less 
than  his  fixed  hour-rate  for  his  work;  he  may  obtain  more  than 
his  hour-rate  by  making  his  production  time  fall  inside  the  rate- 
fixer's  time,  but  he  is  not  penalized  if  he  exceeds  that  time.  The 
rate  is  fixed  on  operations  of  as  little  as  i^  minutes'  duration, 
which  manifestly  makes  it  impossible  to  write  separate  labor-cost 
items  in  details.  To  meet  this  difficulty,  the  piece  worker  is  given 
a  time  card  for  each  separate  operation  or  job  he  performs,  and 
his  total  time  of  labor  is  taken  from  the  time-recorder  sheet. 
At  the  day's  end,  the  total  minutes  of  piece-rate  time  on  work 
done  by  the  individual  is  compared  with  the  total  minutes  of  his 
working  hours  for  the  day.  If  the  rate  time  exceeds  the  actual 
time,  then  the  workman  is  assumed  to  have  finished  each  and 
every  one  of  the  jobs  done  in  that  day  inside  of  the  fixed  time 
rates,  and  is  paid  the  extra  rate  on  his  whole  time  for  the  day. 
But  if  the  actual  working  time  exceeds  the  total  of  the  short-time 
rates  on  all  the  jobs  done,  then  the  piece  worker  is  paid  the  ordi- 
nary or  "low"  piece-rate  for  work  done,  or  else  his  day-rate.  For 
miscellaneous  piece-rate  work  see  time  card,  form  4,  white.  This 
is  the  normal,  or  regular  Link-Belt  time  card,  the  intention  being 
to  perform  all  regular  operations  at  piece-rates,  with  premium 
incentive,  as  explained. 

It  is  not  possible,  however,  to  fix  time  production  rates  on 
all  the  work  done  in  a  factory  which  has  a  continually  varying 
product,  so  this  establishment  has  considerable  work  done  at  day- 


40        FACTORY  MANAGER  AND  ACCOUNTANT. 

rates,  for  which  workmen's  time  cards  are  made  on  form  4,  blue, 
which  is  the  same  as  form  4,  white,  except  for  the  omission  of 
the  piece-rate  and  premium-rate  lines. 

In  the  wrought  shop,  much  of  the  work  is  done  by  gangs  of 
men  under  a  gang  foreman.  In  this  case  the  smgle  piece-rate 
only  is  fixed  by  the  rate-fixer,  and  there  is  no  premium,  and  if  the 
men*fail  to  win  day  pay  at  the  piece-rate,  the  factory  stands  the 
loss,  and  the  men  are  paid  full  time,  the  same  as  if  working  at 
plain  day-wage  rates.  If  the  gang  is  speedy  and  has  good  luck, 
and  the  piece-rate  for  its  completed  product  exceeds  the  com-^ 
bined  time-rate  for  the  gang,  then  the  excess  is  divided  among 
the  gang  individuals  in  proportion  to  their  individual  day-pay 
rates,  and  the  number  of  hours  worked  by  each,  so  that,  for  ex- 
ample, a  40-cent-an-hour  gang  foreman  gets  twice  as  much  of 
the  excess  as  the  20-cent  gang-worker.  The  gang  foreman  is 
really  a  contractor,  but  he  does  not  get  all  the  profits  over  the 
gang  day-pay,  as  did  the  contractor  under  the  old  shop  contract- 
ing practice,  where  the  contractor  hired  and  discharged  his  own 
men,  and  took  everything  for  himself  that  was  left  after  his.  work- 
men had  been  paid  at  fixed  hour-rates.  This  Link-Belt  pro-rata 
division  of  gang  piece-rate  gains  seems  to  be  fair  and  equitable, 
as  the  higher-priced  men  are  the  more  skillful  and  are  the  prin- 
cipal gain-producing  factors.  The  gang  piece-rate  contract  is 
made  on  form  79,  white.  The  "From"  and  "To"  columns  of  the 
gang  time  record  are  for  use  where,  as  on  a  riveting  machine, 
the  same  gang  may  do  work  on  several  orders  in  one  day,  and  the 
beginning  and  ending  times  of  work  on  jobs  require  record. 

Form  79,  blue,  is  the  wrought-shop  gang  time  card  for  day 
rates;  on  this  the  piece-rate  record  space  is  omitted.  Otherwise, 
form  79,  blue,  is  the  same  as  form  79,  white. 

For  convenience  chain  sprocket  wheels  are  treated  in  a  class 
by  themselves. 

Time  cards  59,  white,  piece-rate  and  premium,  and  59,  blue, 
day-rate,  are  issued  for  wheels  alone.  These  forms  have  spaces 
for  the  specification  of  wheel  particulars  and  as  the  component 
tag  which  is  attached  to  each  rough  wheel  delivered  for  finishing 
bears  the  same  specification,  machine-shop  mistakes  should  not 
occur. 


LINK-BELT  ENGINEERING  COMPANY.  41 

Form  84  is  the  field-work  or  erection-work  gang  time  card, 
filled  by  the  erecting  engineer  in  charge.  See  also  form  112. 

Form  105  is  a  piece-rate,  establishing  notification  from  the 
rate-fixer  to  the  department  foreman  concerned.  Form  152  is 
the  draftsman's  time  card. 

Thus  this  cost-finding  system  employs  no  less  than  eight 
separate  and  distinct  forms  for  recording  the  labor  performances 
of  its  various  workmen.  The  time  cards  for  the  previous  day 
are  in  the  cost  clerk's  hands  the  first  thing  every  morning,  and 
as  each  operation  on  each  production  order  is  made  under  its  own 
special  time  cards,  all  that  need  be  done  to  obtain  all  costs  on 
any  order  in  course  of  production  is  to  gather  the  cards  accord- 
ing to  their  order  numbers,  and  charge  the  labor  costs  on  the 
daily  wages  cost  sheet,  form  130,  totals  from  which  give  costs  in 
any  required  division  or  total. 

EflForts  have  been  made  by  various  cost-keepers  to  devise 
usable  forms  of  multiple  or  universal  time  cards,  so  that  a  single 
time  card  form  could  be  made  to  cover  all  the  various  time- 
record  requirements  of  a  varied-production  factory.  The  Link- 
Belt  practice  is  diametrically  opposed  to  anything  of  this  com- 
bination or  omnibus  sort  in  the  way  of  time  records,  and  declares 
emphatically  in  favor  of  a  distinctive  time  card  for  each  separate 
form  of  production  labor. 

In  the  cost-keeper's  office  all  time  cards  are  gathered  by 
their  order  charge  numbers,  have  their  records  transferred  to 
proper  spaces  in  the  daily  wages  cost  sheet,  and  are  then  bundled 
and  filed  in  cabinets  for  future  reference. 

The  use  of  diflPerently  colored  time  cards  and  time  records  is 
advantageous,  as  leading  to  instant  recognition  of  a  card's  func- 
tion without  reading  its  inscription;  and  the  whole  scheme  of 
the  Link-Belt  time  records  is  worthy  of  close  attention,  because 
it  is  in  highly  successful  use,  and  because  it  has  been  of  slow 
growth,  and  is  the  outcome  of  many  experiments. 


CHAPTER  IV 

THE  FORMS  OF  THE 
LINK-BELT  ENGINEERING  COMPANY. 

Form  I.  Regular  pattern  production  order.  Size,  5J/2  inches 
long  by  7^  inches  high ;  medium  weight,  light  yellow  paper. 

Form  I  is  filled  in  the  engineering  department  and  signed 
by  the  assistant  chief  engineer.  This  production  order  then  goes 
to  the  pattern  shop,  and  the  pattern  is  made. 

The  pattern  having  been  produced  and  approved,  form  i  then 
goes  to  the  cost  clerk,  by  whom  the  workmen's  time  is  charged 
in  spaces  designated  from  the  pattern-maker's  time  cards  filled 
by  the  machine-shop  time  clerk.  Pattern  material  items  for  wood 
patterns  are  entered  on  the  pattern-maker's  time  cards.  For 
metal  patterns,  the  material  is  recorded  on  manuscript  foundry 
slips,  all  castings  entering  the  factory  being  accompanied  by 
these  slips  made  out  by  the  foundry  and  sent  by  the  receiving 
clerk  to  the  cost  clerk.  From  these  vouchers,  as  may  be,  the 
cost  clerk  fills  the  pattern  cost  spaces  on  this  form  i,  and  totals 
the  charges  for  the  pattern  cost,  which  is  flat. 

The  "class"  space  at  the  bottom  tells  to  which  of  four  classes 
the  pattern  belongs: 

Class  I.  Standard  patterns,  which  may  be  either  of  wood 
or  metal. 

Qass  2.     Special  patterns. 

Class  3.     Link-Belt  standard. 

Class  4.  Special  patterns  for  using  only  once  and  which 
have  no  inventory  value. 

The  class  number  is  applied  to  the  order  by  the  assistant 
engineer,  when  the  order  is  made,  and  informs  the  pattern  fore- 
man as  to  the  quality  of  workmanship  and  product  demanded. 

The  pattern  symbol,  which  is  always  a  number,  never  a  let- 
ter, is  applied  to  the  pattern  in  the  pattern  shop,  and  is  registered 

42 


LINK-BELT  FORMS. 


43 


FORM 


PATTERN  ORDER. 


Order  No^ 


Mak6  Pattern  No. 


Number  Casta8.J/Vanteds. 
Description^ 


DrawingJfo. 


JJateJCastingsJVantedr. 


Charge  to. 


.Siyned,. 


Pattam  Maker,. 


J-imcy. 


MaUrialUsed,, 


Approved  by  P.Sj. 


j:ntetied.bvJXB.. 


Cost,  Ldbor^ 


"    Lumber^ 


•♦     IronorBrasSr 
"     Sundries, 


Cl^ASS^ 


Total, 


rO&M    I.      PATTERN   ORDER. 


44        FACTORY  MANAGER  AND  ACCOUNTANT. 

in  the  pattern  register  book,  kept  in  the  engineering  department, 
when  this  blank  is  first  filled. 


<  t 

o  I 

UJ  s 


r-  a 


i_A 


g    g     I 


I     2^ 


5    S 


S      S 


FORM    4.      MISCELLANEOUS    TIME   CARD. 


Form  4.    Miscellaneous  time  card.    Size,  3^  inches  long  by 
5^  inches  high ;  medium  weight ;  white. 

A  separate  time  card  is  made  by  the  time  clerk  for  each  sepa- 


1 

» 

•     ?: 

1            C 

— »" 

"g 

^X 

0 

« 

^ 

» 

< 
0 

4 

o"     ^. 

£ 

1  1 

^    "5 

Id 

Q. 

4 

1  1 

^tm 

©■ 

t 

H 

ll 

i 

e 

' 

S 

s 
< 
a 

11 

i  1  i 

■li 

1 

, 

FORM  7.      WROUGHT-SHOP  GANG  TIME  CARD. 

rate  article,  or  for  each  separate  lot  of  articles  designated  by  the 
same  symbol  or  mark. 


LINK-BELT  FORMS. 


45 


The  white  card  is  the  piece-rate  card,  white  and  manila 
colors  indicating  regular  operations,  which  are  intended  always 
to  have  piece-rates  made  for  them  by  the  rate  fixer. 

Form  4.  Miscellaneous  time  card.  Size,  3^  inches  long  by 
5J/^  inches  high ;  medium  weight ;  blue.     Not  engraved. 

Day-rate  time  card,  for  special  operations.  Same  general 
form  as  white  time  card,  but  without  rate  titles.  Separate  cards 
are  made  by  the  time  clerk  and  issued  to  workmen  for  each 
separate  article,  or  lot  of  articles  designated  by  the  same  mark 
or  symbol. 


l!  I  1 

He/)     Q     Z 


&      &    ^     ^     I 


FORM     12.      WHEEL    TAG. 


Form  7.  Gang  time  card.  Size,  334  inches  long  by  5^ 
inches  high ;  medium  weight ;  blue. 

This  card  is  used  for  gang  day-rate  work  in  the  wrought 
shop,  and  is  filled  by  the  time  clerk.  A  separate  card  is  made  for 
each  piece,  or  each  lot  of  pieces  bearing  the  same  mark  or  sym- 
bol. 

Form  12.  Wheel  tag,  2}i  inches  long,  by  3^  inches  high; 
yellow. 

Filled  and  attached  to  the  wheel  by  the  receiving  clerk,  when 
the  rough  casting  is  received  from  the  foundry,  and  sent  direct 
to  the  shipping  room.  The  receiving  clerk  fills  this  tag  from  the 
bill  of  material  as  soon  as  the  latter  is  received  by  him,  and  holds 
the  tag  until  he  has  the  wheel  casting.  The  yellow  color  signifies 
"Ship  in  the  rough."    After  the  shipping  clerk  has  prepared  the 


UNIVERSITY 


46        FACTORY  MANAGER  AND  ACCOUNTANT. 


rough  wheel  for  shipment  this  shop-identification  yellow  tag  is 
removed  and  destroyed. 

Form  12.  Green;  same  as  foregoing  form  12,  except  that 
the  green  color  marks  an  emergency  order,  which  must  take  pre- 
cedence in  factory  operations  and  be  shipped  by  quickest  route 
regardless  of  all  else.     Not  engraved. 

Form  12.  Terra-cotta  color,  signifying  "Finish  rapidly,  ship 
by  express."  The  terra-cotta  tag  gives  the  component  place  before 
everything  not  bearing  a  green  tag.  Same,  except  color,  as  form 
12  first  described.     Not  engraved. 

Form  12.  Manila,  signifying  regular  course  in  shop  opera- 
tions and  shipment.  The  same  as  form  12  first  described,  except 
color.     Not  engraved. 


/^ 

d 

0 

0 

z 

5 

^       "^^ 

UJ 

\ 

ur 

(r\  \ 

z 

0 

cs 

^^5=^      I 

z 

V    y 

lU 

-^ 

_^ 

H> 

_r 

1j 

0 

«• 

• 

z 

1 

^ 

s? 

i 

N 

z 

1 

u 

> 

z 
Zj 

.    1 

1 

II 

3      IL. 

«5 

.31 

1 

V       fc 

0 

oo 

m 

aE 

^                                                   1 

FORM  15.     TAG  FOR  OUTSIDE  USE. 

Form  15.  White  linen.  This  is  a  component  identification 
tag,  the  same  size  as  form  12,  and  by  its  color  and  material  de- 
notes a  field  or  outside  erection  component.  This  card  is  ex- 
tremely durable,  hence  its  use  for  out-of-factory  identification. 

Form  26.  Requisition  on  the  Tioga  Foundry  for  grey-iron 
material  not  authorized  by  any  regular  "bill  of  material"  or  pro- 
duction order.  Size,  6^  inches  long  by  7  15-16  inches  high; 
white. 

With  this  full  printed  white  order  is  a  pink  sheet  of  the 
same  size,  bearing  only  the  words  "Tioga  Foundry  Company." 
Form  26  is  filled  by  the  stores  clerk,  and  sent  by  him  to  the  Tioga 
Foundry.    The  pink  duplicate  is  filled  in  carbon  copy  when  the 


LINK-BELT  FORMS.  47 

white  form  26  is  filled  by  the  stores  clerk,  and  is  filed  in  the 
storeroom  until  the  castings  ordered  are  received  from  the  foun- 
dry, and  checked  on  the  pink  duplicate  to  the  proper  factory  de- 


Form  26  with  Pink  Duplicate 

THE  LlNK-BELT  ENGINEERING  Co. 

inn 

Please  Deli 

TIOGA  FOUNDRY  COMPANY. 

v^r  the  followinp'  Castings  to  us 

No.  Pieces 

Pattern  No. 

DESCRIPTION  OF  CASTINGS 

• 

Ordrr  Noi 

FORM  26.      REQUISITION  ON  FOUNDRY. 

partments.  After  the  castings  have  been  sent  where  they  belong, 
the  pink  duplicate,  form  26,  is  destroyed. 

This  is  a  case  of  providing  two  different  forms  and  methods 
for  eflFecting  the  one  result  of  procuring  grey-iron  castings,  one 


48        FACTORY  MANAGER  AND  ACCOUNTANT. 


regular  by  the  use  of  form  io6,  bill  of  material,  and  the  other 
by  the  use  of  this  form  26,  which  does  not  emanate  from  the 
engineering  department,  but  is  filled  at  a  moment's  notice  by  the 
storeroom  clerk,  as  occasion  may  require. 

Form  27.  Damage  report.  Size,  3>^  inches  by  5  9-16  inches ; 
light  weight,  pale  yellow. 

This  is  a  "waster"  or  "faulty  material"  replacement  form. 

In  case  material  inspected  into  the  factory  as  available  proves 
defective,  or  becomes  a  waster  through  errors  in  machining,  or 
in  any  other  way  has  to  be  replaced  by  a  similar  piece,  this  form 
2y  is  filled  by  the  department  foreman  or  his  assistant  in  dupli- 
cate, carbon  copy,  one  copy  going  to  the  source  of  production 
and  acting  as  a  replacement  order,  while  the  other  goes  to  the 


o 

Q. 
UJ 

CC 
u 
O 

< 

< 

a 


•s 


FORM   27.      DAMAGE  REPORT. 

cost  clerk,  who  is  thus  informed  of  the  cause  of  the  double 
material  charge. 

Form  28.  Front.  Regular  factory  production  order.  Size, 
y%  inches  long  by  SjA  inches  high.    Heavy  paper ;  white. 

This  is  issued  for  all  orders  for  factory  product  of  all  kinds 
and  descriptions.  In  some  cases  the  order  is  filled  from  finished 
stores,  in  some  cases  factory  department  labor  is  required  to  fill 
the  order,  and  in  other  cases  engineering  or  inventing  must  pre- 
cede the  factory  labor  operations.  If  "engineering"  is  demanded 
this  fact  is  specified  on  this  production  order  form. 


LINK'BBLT  FORMS. 


49 


FORM  28            (^                                                         f^ 
FRONT             ^-^                                                           ^^ 

LINK-BELT  ENGINEERING  CO. 

Date  Entered 1 9                Date  Shipped                   1 9 

Ship  to 

Yifl 

fA 

Bill  to 

Quantity 

Customer's  Order 

' 

ORDE 

R  No                                          ^>Qn<>Ylj 

1 

'bac^'k^  SHIPPER'S  REPORT 

No.  of 
Pieces 

ARTICLES. 

WEIGHT. 

f 

Bbt.  Cant  in  as 

350 

s 

As'Sprockfts 

200 

FORM  28.      FRONT  AND  BACK.      REGULAR  FACTORY  PRODUCTION  ORDER. 


50        FACTORY  MANAGER  AND  ACCOUNTANT. 

This  form  is  filkd  by  the  order  clerk  from  the  customer's 
order,  given  by  mail  or  word  of  mouth. 

This  form  is  printed  in  aniline  purple  copying  ink,  and 
written  with  the  same  ink,  and  will  give  lo  or  12  good  copies 
by  running  through  a  copying  press,  leaving  the  original  in 
good  condition.  This  original  is  then  sent  to  the  shipping- 
room  office,  and  copies  are  sent  to  each  department  having 
to  do  with  the  production  demanded,  an  office  and  a  shop 
copy  being  sent  to  both  machine  shop  and  wrought  shop,  two  for 
each  of  these  departments,  one  **office"  copy  and  one  "shop" 
copy.  The  daily  labor  completions  are  entered  daily  on  the 
"office"  copy.  On  the  "shop"  copies  of  the  production  order 
dated  entries  are  made  of  the  receipt  of  rough  components  from 
whatever  source,  and  also  of  the  delivery  of  finished  components 
to  the  shipping  room.  The  Link-Belt  Co.  does  not  operate  a 
foundry,  but  buys  its  castings  from  the  Tiog^  Foundry,  a  short 
trolley  ride  distant.  A  copy  of  each  production  order  is  sent  to 
the  Tioga  Foundry,  the  same  as  if  this  outside  concern  were  a 
factory  department,  and  the  foundry  clerk  goes  to  the  Tioga 
Foundry  every  morning  and  sees  that  patterns  and  core  boxes 
are  on  hand,  and  that  hurry  orders  are  in  front.  Order  copies 
are  sent  to  the  foundry  by  the  castings  truck-driver,  who  con- 
stantly plies  between  the  factory  and  the  Tioga  Foundry,  and 
the  foreman  of  the  Tioga  Foundry  proceeds  at  once  with  cast- 
ings, if  he  has  the  required  patterns,  without  waiting  for  the 
presence  of  the  foundry  clerk.  Patterns  not  known,  by  reference 
to  card  form  52,  to  be  at  the  foundry,  are  sent  there  by  the 
foundry  clerk,  as  soon  as  may  be  after  he  has  his  copy  of  the 
production  order. 

If  engineering  is  demanded  before  any  factory  production 
can  begin,  then  the  production  order  blank  takes  the  order  num- 
ber, the  customer's  specification  and  a  shop  title,  and  is  sent  to 
the  assistant  chief  engineer,  who  proceeds  with  the  design  and 
drawings  of  the  new  structure. 

This  same  blank  form  28  is  used  in  making  the  "Y"  produc- 
tion orders,  which  are  stock  orders  for  finished  storeroom  re- 
plenishment. 

The  "X"  production  orders,  which  authorize  all  shop-build- 
ing alterations  and  additions  and  betterments  rising  above  mere 


LINK-BELT  FORMS,  51 


Ponttji 


TOOL-ROOM  REPORT. 

Prutnt  tM»  f«  r/ma  OffiGU  In  order  to  get  your  Wagee. 


.189 


Begistered  No, has  returned, 

m  good  order,  all  tools  keys,  etc.,  charged  against 
him. 


TOOL  BOOM 


FORM    31.      TOOL-ROOM    REPORT. 


52        FACTORY  MANAGER  AND  ACCOUNTANT. 


1 

1 

II 

»3 

1 

n 

li 

1 

w 

CO 

to 

6 

Q 

O 

5 
«• 

iF 

ii 

r 

III 

i 

o  ^ 

« 

•< 

i 

routine  cleaning  and  sanitation, 
and  small  tool  and  plant  repairs, 
are  also  made  on  this  form  28, 
which  thus  appears  in  all  shop 
production  of  any  notable  im- 
portance. The  only  exception  is 
in  case  of  breakage  of  a  shop  ma- 
chine when  the  time  clerk  makes 
a  workman's  time  card  charged 
to  the  tool  number,  and  all  ma- 
terial charges  against  this  re- 
pair job  are  entered  on  the  same 
time  card,  form  4.  blue  color,  if 
done  in  the  machine  shop,  and 
on  form  7,  blue,  if  done  in  the 
wrought  shop.  See  time  cards, 
forms  4,  7,  59  and  79. 

Form  28.  Production  or- 
der. Back.  See  production  or- 
der, front.  The  shipper's  re- 
port form  on  the  back  of  produc- 
tion order,  form  28,  is  filled  by 
the  shipping  clerk  at  the  time  of 
shipment  and  sent  to  the  bill 
clerk,  who  bills  the  order  as  per 
selling  prices  obtained  from 
form  89,  which  see,  except  in 
case  of  contract  or  material  bill 
at  catalogue  prices. 

Form  31.  Tool-Room  Re- 
port. Size  43^  inches  long  by  7 
inches  high ;  medium  weight  ma- 
nila;  printed  in  black.  Work- 
man's tool-room  charges  clear- 
ance certificate,  made  by  the  tool- 
room foreman  when  the  work- 
man quits,  and  presented  to  the 
paymaster  as  a  voucher  for  non- 
liability  by   the  workman,   who 


LINK-BELT  FORMS, 


53 


thus  becomes  entitled  to  full  pay,  without  drawback  for  tool-room 
charges. 

Form  32.  Obsolete.  Order  Cost  Sheet.  Size,  14  by  17 
inches.  Heavy  white  paper;  ruled  in  red  and  blue;  printed  in 
black.  Only  one  horizontal  section  of  this  form  is  shown  in  the 
engraving.     There  are  seven  similar  sections  underneath  this  one. 


Form  42 

WATCHMAN'S  REPORT 

TO  SXrPERlNTENTDElSrT  L .  B .  E  N  G .  CO . 

F<yr  Period  fnom M 19 To M. za 


I  reported  for  dnxiy  at . 
meJ.n 


jindjound. 


1.UHU  relieved  Jiy. 


During  my  watch  I  made  aU  my.regxdar- 
TIME. 


waitino-for- 

Mt ^L 


Jiour  trips,  except 
REASON. 


JUL 


M. 


JUL. 


Jiemarksi. 


state  Che  name  and  buataea  of  any  Penson 
who  calls,  and  anything  unnsual  that  may  occur  Siffued.. 

durincT  your  watch. 


FORM   42.      WATCHMAN  S  REPORT. 

An  account  of  this  obsolete  form  is  given  in  the  narrative 
of  the  evolution  of  the  "daily  wages  cost  sheet,"  in  the  preceding 
chapter. 

Form  42.  Size,  7  inches  long  by  6^  inches  high;  light 
weight ;  pale  yellow  color ;  printed  in  black. 

Watchman's  report,  vouched  for  by  dial-sheet  records  made 
on  time  detector  clocks. 

Form  43.     Merchandise-returned  credit.     Size,  8j4   inches 


64        FACTORY  MANAGER  AND  ACCOUNTANT. 


O 

u 
c 
o 

u 

(0 

5 


DC 
U 

S 

s 

s 

3 
O 
Z 
< 
OE 
O 

s 

hi 

s. 


S 
<a 


ft 

m 

f= 

^ 

ti 

cS 

o 

m 

i 

if 

'1 

•i 

^       d      X 

b 

o 

H    1 

LINK-BELT  FORMS. 


55 


long  by  4^  inches  high;  heavy  paper;  stone  color;  printed  in 
black. 

Used  for  entry  of  material  returned,  to  be  placed  to  credit 
of  customer  returning  the  same.  Filled  by  the  receiving  clerk, 
and  delivered  to  the  assistant  treasurer. 

Form  47.  Department  order  on  factory  storeroom.  Size, 
5J4  inches  long  by  2^  inches  high;  thin  paper;  light  yellow 
color;  printed  in  black. 

Interdepartment  requisition,  used  for  repairs  and  such  de- 
mands on  factory  stores  as  are  not  authorized  by  a  regular  bill 
of  material    or   production  order.     Filled   by    any    foreman    or 


Form  47 

MAKK   BUTONB   ■ 

ORDERED  OF 

STORES. 

NTRYON    EACH  CARS 

ORDER  NO.- 

OmrT   AND   DATt. 

[2 
Z 
7s 
CD 

m 

Sim 

33    Z 
>    0 

^1 

J}  m 
P  5 

z 
0 
0 
p 

ISSUED. 

RECEIVED. 

• 

FORM  47.     DEPARTMENT  ORDER  ON   STOREROOM. 

assistant  foreman,  and  sent  to  the  cost  clerk  by  the  storekeeper 
after  the  requisition  is  filled. 

Form  49.  Storeroom  stores  index  card.  Size,  7  inches  long 
by  4>4  inches  wide;  stiff  card;  white;  black  printing;  red  and 
blue  ruling.     Both  sides  alike. 

Separate  item  materials,  other  than  wheels,  received  and  dis- 
bursed. Wheels  have  a  similar  "wheel"  card.  Printed  alike  on 
both  sides.    One  side  used  for  a  single  component  only. 

Filled  by  storekeeper  and  filed  by  him  in  card-index  tray. 
The  annual  inventory  is  made  from  these  cards.  Some  actual 
counts  and  inspection  verifications  of  card-index  balances  of 
stores  are  made  each  year,  the  intention  being  to  verify  each 
card  balance  once  in  about  two  years.  The  card-index  balances 
are  accepted  as  correct.    Actual  counts  show  rare  variations. 


56        FACTORY  MANAGER  AND  ACCOUNTANT, 


f 

H 

o 

g 

i 

u 
u 

> 

_l 

H 

111 

•< 

o 

Q 

>< 

c 

^, 

§ 

1 

\ 

H 

o 

S 

UJ 
UJ 

S 

w 

> 

u 
o 

s 
^ 

g 

Q 

3 

e 

Q 

^ 

UJ 

> 

UJ 

H 

o 

§ 

UJ 

o 

oc 

•< 

H 

O 

DC 

^ 

Q 

UJ 

^ 

nc 

5 

UJ 

Q 

Q 

nr 

S 

O 

H 

o 

, 

55 

*    V 

o 

^ 

\ 

-< 

^ 

k. 

A 

LINK-BELT  FORMS. 


57 


Form  52.  Pattern  locating  and  tracing  card.  Size,  4  11-16 
inches  long  by  4  inches  high;  stiff  card;  white;  printed  all  in 
black. 

This  is  kept  by  the  foundry  clerk,  in  the  stores  and  receiv- 
ing room  office,  and  chronologically  filled  and  dated.  This  ex- 
tremely useful  and  important  card  gives  first  the  section  of  pat- 
tern storage-room  shelving  in  which  the  pattern  is  kept,  next 
the  number  of  the  shelf  where  it  should  be  found,  then  the  pat- 


Form  52 

C».»f^ 

Pff"   V/i, 

DESCRIPTION. 

1 

WfH¥i 

Jj 

nofi 

DATE 
ISSUED 

ISSUED  TO 

DATE 
lET'RN'D 

DATE 
ISSUED 

ISSUED  TO 

DATE 
RETRND 

FORM  52.   PATTERN  TRACING  CARD. 

tern  number  and  number  of  the  drawing  from  which  the  pattern 
was  made;  then  comes  a  description-items  and  special-mention 
space ;  then  material  of  pattern.  Then  follow  16  journey-record 
spaces,  the  latest  date  entry,  showing  the  present  location  of  pat- 
tern. This  form  is  printed  on  one  side  only.  The  cost  of  the 
card  would  be  but  little  more  if  the  reverse  were  filled  with  jour- 
ney-record entry  spaces. 

The  use  of  this  pattern  tracer  saves  the  time-wasting  and 


58        FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  S3 


ORDER  TRACER  289 

THE 

Link.  Belt  Engineering  Co. 

NicETOWN,  Philadelphia 


jaa. 


QtrtXUmen 

OnowordecjaX No. 

the  fottoioing  material  is  needed 


Plecue  note  belovt.when  shipment  toCl  he  made  and  return  to 

THE  Link-Belt  Engineering  Qo, 

PURCHASING  DEPARTMENT 


FORM    53.     ORDER   TRACER. 


LINK-BELT  FORMS. 


59 


annoying  perplexities  which  occur  when  a  pattern  cannot  be 
found  where  it  is  supposed  to  be,  and  is  recommended. 

Form  53.  Order  Tracer.  Size,  6  inches  long  by  8j/^  inches 
high ;  light  weight  sheet ;  pale  blue ;  printed  in  black. 

This  form  is  used  when  ordered  material  has  not  been  re- 
ceived as  expected  at  the  factory. 

Form  59.  Wheel  Time  Card.  Piece  rates.  Size,  3J4  inches 
long  by  53/^  inches  high;  light  weight  paper;  white.  Specific 
time  card  for  wheels  only.  The  white  color  denotes  normal  con- 
ditions and  piece-rate  work. 

Form  59.     Wheel  Time  Card,  day-pay  rates.    Size,  3J4  inches 


O 

<  i 
o  s 

1    1 


§   g 


I 


Oil      J^ 


.5     ^ 


FORM   59.      WHEEL  TIME  CARD.      PIECE  RATES. 


long  by  5^  inches  high ;  light-weight  paper ;  blue.  Specific  time 
card,  for  wheels  only.  This  is  the  same  as  form  59,  white,  ex- 
cept that  "rate"  lines  are  omitted.  The  blue  color  denotes  ab- 
normal performance  in  some  particular.  In  this  case  it  calls  at- 
tention to  the  undesirable  condition  of  work  at  day-pay  rate  in- 
stead of  at  piece  rates,  the  piece  rate  being  the  regular  form  of 
labor  recompense.     Not  engraved. 

Form  61.  Requisition.  Size,  5  inches  long  by  7^  inches 
high ;  medium  weight  paper ;  light  yellow  color ;  printed  in  black. 
This  is  the  regular  department  requisition  form,  filled  by  the  de- 


60        FACTORY  MANAGER  AND  ACCOUNTANT. 


Porm  6z. 


Dept. 


REQUISITION 


.190. 


To  Secretary^ 

FUase  order  for: 


Signed^ 


Charge  to. 


Delivtr.to. 


MusLbejinjoorks. 
Approved^ 


FORM  61.      REQUISITION. 


LINK-BELT  FORMS. 


61 


partment  foreman,  and  approved  by  the  secretary,  who  is  acting 
purchasing  agent,  and  makes  a  corresponding  order,  from  form 
6i  specifications,  on  outside  source  of  supply,  and  after  a  time 
destroys  form  6i. 

Form  79.  Wrought-shop  piece-rate  gang  time  card.  Size, 
3j4  inches  long  by  5^  inches  high ;  medium-weight  white  paper ; 
printed  in  black. 

Normal  conditions,  gang  piece-rate  time  card  for  wrought- 
shop  work.  A  separate  card  is  made  for  each  separate  produc- 
tion order  number. 


1 

i 

1 

■a 

'■f. 

0 
u 
< 
0 

OS 

1 

0 

i 

H 

0 

1 

^ 

«: 

■? 

Sn 

1 

u 

:3  1 

!? 

q: 

^  tz 

H 

S 

w     0 

K 

li 

J 
J 

. 

FORM    79.      WROUGHT-SHOP   GANG  TlUlE   CARD.      PIECE   RATES. 

Form  81.  Office  Order.  Size,  7  inches  by  8>4  inches ;  printed 
in  black  on  medium-weight  manila  paper.  Verbal  order  record. 
Filled  in  pencil  by  the  order  clerk  from  the  customer's  verbal 
order,  and  signed  by  such  customer,  and  placed  on  file  as  a  cer- 
tified memorandum,  from  which  the  order  clerk  subsequently 
makes  the  formal  order  for  production  on  form  28,  which  see. 

Form  83.  Wheels  card-index  form.  Size,  7  inches  long 
by  4%  inches  wide ;  stiff  card ;  white ;  printed  in  black.  Ruled 
in  red  and  blue.     Same  on  both  sides. 

Card-index  record  card  for  inventory  and  current  record  of 
wheels,  either  rough  or  finished,  on  hand  in  factory  storeroom. 
Filled  by  storekeeper,  and  kept  by  him  in  tray  in  storekeeper's 


62        FACTORY  MANAGER  AND  ACCOUNTANT. 

office.  The  column  headings  "S.  S."  and  "K.  S.,"  mean  "set 
screw"  and  "key  seat,"  and  if  the  wheel  is  finished,  the  diameter 
of  the  set  screw  or  the  key  seat  dimensions  are  entered  on  the 


Ponn 
81 


OFFICE   ORDER. 


LINK-BELT  ENGINEERING  CO. 


Send'to 
SMp. 


.Yia. 


Terms. 
BUUo- 


Issued  by. 


Signed. 


FORM  81.      OFFICE  ORDER. 


card.  The  space  following  the  word  "Rack,"  above  the  word 
"Wheels"  in  upper  left  corner,  is  filled  with  the  number  of  the 
consecutively  numbered  store-room  wheel  rack,  where  the  wheel 
may  be  found. 


LINK-BELT  FORMS. 


63 


Ul 

1 

1 

o 

55 

ti 

< 

1 

J 
■< 

"R 

<a 

|i] 

Q 

o 

UJ 

ot 

q; 

< 

c 

UJ 

?i 

Pitch. 

Diamete 

INS. 

> 

-J 
UJ 
Q 

Ji 

i 

H 

§      1 

5 

O 

< 

i 

• 

e 

02 

z 

ui 

, 

CQ 

O 

d 

UJ 

o 

cc 

< 

UJ 

X 

'^ 

> 

u 

-J 

2 

Ul 
Q 

< 

o 

Q 

m 

H 

.Q     ^ 

a  1 

s 

1 
5 

\ 

5 

O 

UJ 

i 

p 

> 

UJ 

H 

- 

. 

o 

UJ 

1 

q: 

S 
•< 

U) 

CO 

o 

i 

i 

4 
c 

ri 

< 
tc 
o 

•^ 

UJ 

QC 

w 

UJ 
Q 

^ 

« 

QC 

•Q 

o 

s    1 

f-l 

<£> 

:3 

1 

a 

o 

b 

S 

£ 

< 

64        FACTORY  MANAGER  AND  ACCOUNTANT. 


\n 

U 

OS 

< 

^ 

W 

(< 

e 

•J    «« 

i 

o 

e 

1 

:i  S 

a 

O     O 

"1 

I 

^•PWOP'M 

iwpwnx 

^ 

^•pnoK 

Xspang 

i«I»ni»s 

^»PPJ 

itpainqi 

CD 

H 

< 

o» 

^    i 

si:- 

T 

iV^ 

^ili 

§' 

fie 

LINK-BELT  FORMS. 


65 


1 

' 

1 

66        FACTORY  MANAGER  AND  ACCOUNTANT. 

Form  84.  Outside  time  sheet.  Two  sizes,  8J/2  inches  and 
y}i  inches  long  by  g}i  inches  high ;  medium-weight  paper ;  white ; 
printed  in  black;  ruled  in  red  and  blue.  This  form  has  about 
three  times  as  many  horizontal  lines  as  are  shown  in  the  engraving. 

This  form  is  filled  by  the  superintending  engineer  in  the 
field,  or  outside,  approved  by  the  chief  engineer  of  the  factory 
and  sent  to  the  paymaster,  who  fills  out  form  112  with  the  cor- 
responding items,  and  sends  filled  form  112  to  the  assistant  treas- 
urer, who  fills  the  workman's  pay  envelope  accordingly  if  the- 
workman  is  to  be  paid  at  the  factory.  If  the  workman  is  to  be 
paid  outside  of  the  factory,  then  this  form  112  is  sent  to  the 
superintending  engineer  in  the  field,  with  check  to  cover.  Form 
84  is  finally  filed  in  the  cost  department,  as  a  job  cost  voucher. 

Form  87.  Wrought-shop  piece-rate  specification  of  factory 
contract  with  workmen  for  construction.  Size,  8^  inches  long 
by  12J/2  inches  wide ;  medium- weight,  white  sheet,  without  print- 
ing ;  ruled  in  red  and  blue.  This  form  has  about  forty  horizontal 
lines,  only  eleven  of  which  are  shown. 

This  form  is  filled  by  the  paymaster,  and  is  a  specific 
wrought-shop  piece-rate  contract  form,  which  bears  at  the  head 
the  special  contract  terms  made  with  an  individual  workman, 
who  may,  however,  call  to  his  aid  others,  commonly  laborers, 
whose  labor  hours  are  noted  on  the  form  spaces. 

The  piece  rate  must  pay  all  hands,  both  contractor  and  the 
auxiliary  labor,  the  total  rate  division  being  made  by  the  pay- 
master, on  a  pro-rata  scale  determined  by  the  day-pay  hour  rate 
of  the  various  workmen  assisting  in  the  production. 

Nearly  all  the  wrought-shop  work  is  at  piece-work  rates. 

Form  89.  Factory  notification  of  shipment  of  merchandise. 
Size,  8^  inches  long  by  1 1  inches  high ;  light-weight  sheet ;  yel- 
low color;  printed  in  black;  ruled  in  red  and  blue.  See  also 
production  order,  form  28. 

This  form  89  comes  into  use  after  goods  are  shipped,  and 
has  the  left  hand  part  of  the  top  portion  filled  by  the  bill  clerk, 
who  sends  this  form,  thus  partially  filled,  to  the  cost  department. 
The  cost  clerk  then  fills  the  lower  part  of  form  89  with  de- 
tail items  of  labor,  time  and  material,  with  expense  account  ap- 
portionments, for  each  component  of  the  order,  thus  giving  the 


LINK-BELT  FORMS, 


67 


Form  89. 

TO  COST  DEPARTMENT 

TUitj'. 

130 

WfVir 

Fumiihondbcvtordtr 

eompltU  eotU, 
eoHt  on  the  following 

Weight 

Charge 

mil  fHprk         1 

1 

TO 

TREASl 

JRER. 

Tfnr 

C09t»  on  above  order  are  as  follows: 

Cnut 

Cltrh 

FORM   89.      NOTIFICATION   OF   SHIPMENT. 


68        FACTORY  MANAGER  AND  ACCOUNTANT, 

total  manufacturing  cost  of  each  component,  using  both  sides  of 
the  lower  part  of  this  form  89  for  these  entries,  if  necessary. 

Form  89,  still  entire,  then  goes  to  the  treasurer,  who  adds 
the  profit  percentages  to  each  component  manufacturing  cost, 
and  enters  the  selling  prices  thus  obtained  in  the  dollars-and- 
cents  spaces  at  the  right  hand  of  the  upper  part  of  form  89, 
against  the  component  designations  first  filled  in  by  the  bill 
clerk,  the  treasurer  merely  determining  the  selling  prices  and 
entering  these  prices  only,  on  form  89. 

The  treasurer  then  separates  the  two  parts  of  form  89  at  the 
black  dividing  line,  and  returns  the  upper  half  to  the  bill  clerk, 
and  files  the  lower  portion  in  his  own  office. 

Form  89,  by  the  procedure  detailed,  secures  the  following 
effects : 

The  bill  clerk  notifies  the  cost  department  of  shipment  of 
certain  merchandise  components;  the  cost  department  specifies 
the  manufacturing  cost  of  each  component  shipped;  and  the 
treasurer  adds  to  these  costs  the  factory  profit,  and  returns  the 
selling  prices  of  each  component  to  the  bill  clerk,  and  keeps  the 
lower  section  record  of  manufacturing  cost  of  components  in  his 
own  office. 

This  form  89  is  an  evident  necessity,  as  there  must  be  some 
notification  from  the  shipping  department  and  bill  clerk  to  the 
financial  department,  announcing  the  sending  out  of  merchan- 
dise so  as  to  ensure  the  presentation  of  a  correctly  priced  bill  of 
charges  to  the  customer  who  buys  this  merchandise,  and  this  noti- 
fication of  shipment  should  be  of  such  scope  and  capacity  as  to 
cover  all  forms  of  merchandise  shipments,  from  the  smallest  to 
the  largest.  For  this  reason  notification  form  89,  is  given  con- 
siderable recording  surface,  so  that  it  takes  a  detail  of  the  indi- 
vidual components  of  a  large  class  of  shipments  of  merchandise, 
the  factory  production  of  which  is  authorized  on  form  28,  which 
is  the  general  production-order  form.  But  where  engineering 
or  inventing  is  needful  to  fill  an  order,  this  production-order  form 
28  is  often  not  large  enough  to  contain  full  specifications  of  com- 
ponents, and  so  is  supplemented  by  the  bill  of  material,  form 
106,  which  has  large  description  space,  and  may  be  made  to  have 
any  needed  surface  by  using  as  many  sheets  of  form  106  as  may 
be  required.    In  point  of  actual  practice,  as  many  as  200  sheets  of 


LINK-BELT  FORMS.  69 

form  1 06  have  been  needed  to  specify  the  components  of  a 
single  order. 

Where  there  are  such  large  numbers  of  components,  a  com- 
plete transcript  would  be  costly,  and  would  serve  no  useful  pur- 
pose, as  all  needed  information  is  recorded  on  the  form- 106 
sheets,  which  do  not  leave  the  factory. 

Therefore,  where  the  production  order,  form  28,  is  supple- 
mented by  a  sheet  or  sheets  of  the  bill  of  material,  form  106, 
the  notification  of  shipment,  form  89,  is  filled  by  the  bill  clerk 
by  simply  writing  the  bill  of  material  number  in  the  upper  left 


Form  97 

LINK  BELT  ENGIHEERING  CO. 

Watch  man* 

Pass  Mr.. 

to  our  WQiks_oji 


FORM   97.      NIGHT  PASS. 

hand  division  of  form  89,  which  is  then  sent  to  the  cost-keeper 
as  previously  specified.  The  cost-keeper  then  sends  form  89 
with  the  bill  of  material  sheets,  form  106,  belonging  thereto,  to 
the  treasurer,  as  before,  the  manufacturing  costs  of  all  compo- 
nents being  previously  recorded  on  the  bill  of  material  sheet 
or  sheets  by  the  cost  clerk ;  the  treasurer  then  treats  the  shipment 
record  as  before  detailed. 

Departmental  secrecy  is  secured  by  this  use  of  form  89. 
The  billinjof  clerk  is  informed  of  the  selling  price  only,  and  the 
cost  clerk  is  not  informed  as  to  the  factory  profits,  which  are 
fixed  by  the  treasurer,  who  retains  in  his  own  department  the 


ro        FACTORY  MANAGER  AND  ACCOUNTANT. 

lower  portion  of  form  89,  which  is  the  only  part  containing  items 
i  not  to  be  made  public.    Each  department  is  thus  given  all  the 


Form  99. 

RECEIVING  DEPARTMENT 

RECEIVPn  CDOM 

1 

Purchasing 
Order 

Quanthr 

DESCRIPTION 

Weight 

Via                                                                  Rv 

Charges                                            Datp 

FORM    99.      STOREROOM    RECEIPT. 

information  needful  for  the  performance  of  its  proper  functions, 
and  no  more. 

Form  89  also  secures  its  intended  effects  with  the  least  pos- 
sible clerical  labor,  and  imposes  the  least  possible  labor  on  the 


LINK-BELT  FORMS. 


71 


treasurer,  who  has  merely  to  add  the  profit  percentage  to  the 
manufacturing  cost  totals  which  are  filled  in  on  form  89,  before 
it  goes  to  the  treasurer's  office,  and  to  extend  the  selling  prices 
in  the  right  hand  dollars-and-cents  columns  of  the  upper  part  of 
the  form,  which  is  sent  to  the  bill  clerk. 

This  form  is  worthy  of  special  attention. 

Form  97.  Visitor's  night  pass.  Size,  4}^  inches  long  by 
2^  inches  wide;  medium  weight;  white;  black  printing. 

Must  be  presented  by  any  one  desiring  to  pass  watchman 
out  of  business  hours.  Made  out  by  some  executive  officer  of  the 
company. 

Form  99.  Storeroom  receipt.  Size,  6^  inches  long  by  y}i 
inches  high ;  bond  paper ;  printed  in  black ;  red  and  blue  ruling. 


o 
CO     O 


FORM   103.     COMPONENT  TAa 


Form  of  receipt  for  material  received  by  stores  clerk  at 
storeroom  on  verbal  order,  or  sent  in,  unordered,  for  sample, 
trial  or  inspection.  Made  in  carbon  duplicate,  and  sent  with  the 
material  to  the  proper  factory  department. 

Form  103.  Component  tag.  Size,  2%  inches  long  by  4^^ 
inches  high.     Stiff  paper ;  green.     Printed  in  black. 

This  green  tag,  printed  with  form  103,  is  filled  by  the  stores 
clerk,  and  gives  the  component  to  which  it  is  attached  precedence 
in  factory  operations,  before  everything  else  except  a  previously 
received  green-taggred  component.  Green  is  the  "Emergency" 
color,  and  the  exhibition  of  a  green  tag  takes  the  component 


72        FACTORY  MANAGER  AND  ACCOUNTANT. 


through  the  shops  and  ships  it  by  the  quickest  route  with  all  pos- 
sible dispatch. 

Form    103.    Component    tag.     Terra-cotta    color.     Other- 
wise the  same  as  form  103,  green.     Terra-cotta  color  signifies 


Form  104. 

ERECTION  TOOLS. 

pot«P«t«rA*l                                       19                     natflShJnned                               10 

^hiptn 

Vl« 

Fopemaii                                                                           Tnnls  fi»p  Opilp.r  No. 

Quantity 

Tools  Returned.  Date 

1 
SlgnAd 

1 

FORM    104.     ERECTION    TOOLS    LIST. 

"Ship  by  express"  for  the  component  with  which  it  appears.  Form 
103,  terra-cotta  color,  is  used  the  same  as  form  12,  terra-cotta 
color,  but  for  miscellaneous  work  only,  wheels  excepted.  Form 
12  is  used  for  wheels  only.  As  before  mentioned,  wheels  form  so 
great  a  portion  of  the  Link-Belt  components  that  they  are  desig- 


LINK-BELT  FORMS. 


73 


Form  105 


PIECE  WORK  RATE  NO. 


To_ 


Mr. 


Rate, 


J90 


DepU 


Please  give  the  foUoWing  rate  for 


Extra-BaUr 
If-done.in— 


Work  to  be  done. 


Amount  of  Work, 
Order  No 


Sigrud^ 


JDrawing-Na. 


FORM     105.      PIECE-RATE    NOTIFICATION. 


74        FACTORY  MANAGER  AND  ACCOUNTANT. 

nated  by  special  "wheel"  forms  in  the  factory,  and  have  special 
cost-finding  treatment.     Not  engraved. 

Form  103.  Component  tag.  Yellow.  Otherwise,  the  same 
as  form  103,  green.  The  yellow  color  signifies  "Ship  in  the 
rough,"  and  this  tag  is  filled  by  the  storeroom  clerk  and  attached 
to  components  sent  directly  from  the  storeroom  to  the  shipping 
room.  The  yellow  color  of  the  tag  gives  the  shipping  clerk  notice 
that  the  component  has  not  been  sent  by  error  to  the  shipping 
room  instead  of  to  the  machine  shop,  and  that  it  is  to  go  to  the 
customer  as  it  entered  the  factory.     Not  engraved.  '. 

Form  103.     Component  tag.     Manila.     Otherwise,  the  same 
as  form  103,  green.     Plain  manila  color  signifies  normal  proce- 
dures of  all  kinds,  and  shipment  by  ordinary  carriage.     Form  103, . 
manila,  is  made  and  used  as  an  ordinary  component  tag.     Not 
engraved. 

See  also  form  15,  white  linen  tag. 

Form  104.  Erection  tools  list.  Size,  7^  inches  long  by 
8J/2  inches  high.  Heavy  white  paper;  printed  and  ruled  in  ani- 
line purple  copying  ink. 

Erection  tools  sent  out  are  charged  to  the  order  number  in 
the  left  hand  column,  and  when  returned  to  the  factory  are 
credited  in  the  right  hand  column. 

Form  104  is  printed  in  copying  ink,  and  one  copy  goes  to  the 
tool  room  and  one  to  the  erecting  engineer  in  charge.  The 
original  is  filled  in  the  engineering  department.  Tools,  when  re- 
turned, are  checked  by  the  tool-room  foreman,  who  reports  the 
shortages,  if  any,  to  the  engineering  department. 

Form  105.  Piece-rate  notification  form.  Size,  4}^  inches 
long  by  7  inches  high ;  medium  weight ;  light  yellow ;  printed  in 
black. 

Form  105  is  filled  by  the  rate-fixer,  after  fixing  a  piece  rate 
on  an  operation,  and  by  him  sent  to  the  department  foreman. 

The  story  of  the  Link-Belt  piece-rate  fixing  does  not  belong 
to  this  account  of  the  cost-finding. 

Form  106.  Bill  of  Material,  or  production  order.  Size,  15 
inches  long  by  103^  inches  high;  bankers'  linen  paper;  white; 
printed  in  black ;  ruled  in  red  and  blue.     Shown  in  two  parts. 

Form  106  is  a  typewritten  copy  of  pencil  original  made  on 
form  109,  and  is  filled  by  the  engineering  department,  after  th« 


LINK-BELT  FORMS.  76 

order  drawings  are  completed.  The  reproduction  is  shown  as 
partly  filled.  The  particular  inscriptions  and  symbols  would,  of 
course,  be  varied  in  each  establishment  where  this  form  is  used. 
The  form  is  filled  with  copying  ink,  and  sufficient  copies  are  made 
from  this  typewritten  bill-of-material  sheet,  form  io6,  on  a 
duplicator,  to  supply  two  to  the  machine  shop,  two  to  the  wrought 
shop,  one  to  the  storekeeper,  one  to  the  cost  clerk,  and  one  to  the 
shipping  clerk;  and  in  case  outside  erecting  is  done  by  the 
factory,  a  copy  is  also  furnished  to  the  erection  superintendent. 
Thus  all  those  in  charge  who  are  in  any  way  connected  with 
the  production  have  copies  of  the  complete  bill  of  material,  me- 
chanically reproduced,  and  hence  certain  duplicates. 

The  "Weight"  and  "Made  By"  vertical  column  is  used  for 
two  purposes :  In  the  copy  which  goes  to  the  stores  clerk  this 
column  is  made  to  record  the  name  of  the  factory  department,  to 
which  the  rough  stores  for  production  of  the  specified  com- 
ponent are  sent,  so  that  stores  may  be  readily  traced.  In  the 
cost-keeper's  office  copy  of  form  io6,  this  "Weight"  and  "Made 
By"  column  is  used  for  component  weight  records.  As  each  de- 
partment has  its  own  copy,  and  as  the  storeroom  copy  is  merely 
for  use  of  the  stores  clerk,  these  different  uses  of  this  "Weight" 
and  "Made  By"  column  do  not  lead  to  confusion,  and  both  de- 
partments have  record  space  without  increasing  the  dimensions 
of  the  form. 

Form  107.  Original  purchase  order.  Size,  6  inches  long  by 
9  inches  high;  white  bond  paper;  black  printing;  red,  black  and 
l)lue  ruling. 

This  is  a  factory  purchase  order,  made  by  the  purchasing 
department,  with  carbon  duplicates  of  the  original  traced  on 
form  107,  pale  yellow,  and  form  107,  pink.  Note  the  increase 
in  lengfth  of  the  yellow  form  over  the  white  one,  and  of  the  pink 
form  over  the  yellow,  so  as  to  give  spaces  for  records  incident  to 
and  following  the  making  of  an  original  purchase  order.  All 
three  forms  of  each  order  bear  the  same  consecutive  order  num- 
ber, printed  in  large  red  letters  by  the  printer  who  supplies  the 
forms  to  the  factory. 

Form  107.  Duplicate  purchase  order.  Size,  y%  inches  long 
by  9  inches  wide;  light-weight  paper;  pale  yellow;  printed  in 
black ;  red  and  blue  ruling. 


76        FACTORY  MANAGER  AND  ACCOUNTANT, 


Ponu  zo6 

Link-Belt  Engineering  Co.  Q 

T  r; 

fienepa.1  Dwar.        ir7«q 

nnV.  PTMV  ATHB 

1 

Pl«CM 

Descbiption 

SIZE 

Mark 

HatcrUl 

WHERE  USED 

Detail 
Drawing 

1 

Khnft 

J!.VV1fi"x  R'fl" 

Al 

H*»«<1 

2 

Pill    TOi^ks 

ft.1«i/lfi" 

2 

Saf  ^Collar 

"    " 

a 

2 

SprfH^kfitR 

7^   ?9"  i«>T 

I 

1 

JBeK.Geac. 

iai"P9A"  AST, 

fi 

FORM    I06.      BILL   OF   MATERIAL. 
First  part,  to  be  joined  to  second  part  along  vertical  line  at  right. 


LINK-BELT  FORMS* 


77 


Form  io6 

O         BILL  OF  MATERIAL. 

Order  Nn.    tt  i«;7n 
Sheet-                 2 
Issued            IQ/^O? 

To  be  Shipped    ll/l^oa 

Patterk 

NUMBKB 

DIRECTIONS 

W  SIGHT 

Madk  Bv 

Matbrial 

LftMB 

TOTAl. 

15"  plain,  H"K-.a    fnr  A4, 

_  U.l/2"plnin.  R"Pr,P.  fnr  M, 

IR"  plain,  R.l/ft"ir  S    fnr  Aff 

P   P   « 

s  s 

TT.  R.  S    fi"x  2" ,   -RnrA  «.1«i/lfi'' 

K    S    in  lin«       R   R 

_96nfi 

A-1/2"  faoft  ,  H.  nn  frnnf  ^  fi"v1-l  /I" 

Ilorp.  2.1.'i/lfi"  K    RRR 

FORM    I06.      BILL   OF   MATERIAL. 
Second  part,  to  be  joined  to  first  part  along  vertical  line  at  left. 


78        FACTORY  MANAGER  AND  ACCOUNTANT. 


Ponu  107 


The  Link- Belt  engineering  Co. 

PURCHASING  DEPARTMENT 

Nicetown,  Philadelphia, 


3\x. 


Please  tihipJby. 


WANTED. 


If  you  cannot  fill  this  order  by  this  date  please  advise  us  at  once 


Order  No.    P        7409 
Your  Invoice  must  bear  this  Order  No. 


THE  UNK'BELT  ENQINEERINQ  CO, 


Secretary. 


FORM    107.      PURCHASE  ORDER.      ORIGINAL. 


LINK-BELT  FORMS. 


79 


Filled  in  carbon-copy  duplicate  when  form  107,  white,  is 
filled.  Same  series,  letter  and  number  as  original.  This  yellow 
duplicate  goes  from  the  purchasing  department  to  the  stores-re- 
ceiving clerk,  who  holds  it,  counts  and  inspects  the  material  into 


Ponmioy  .Duplicate  Yellow. 

Received 

Billed 

F    7409 

FORM    107.      PURCHASE    ORDER.      DUPLICATE. 


Stores  when  received,  and  checks  it  in  "Received"  column.  When 
bills  are  received  the  store  clerk  checks  them  for  count,  and  notes 
the  date  of  billing  in  the  column  headed  "Billed."  These  dupli- 
cates  are  then  filed  in  binders. 


80        FACTORY  MANAGER  AND  ACCOUNTANT. 


i 

'O. 

g 

1 

!> 

> 

S 

1 

1 

^•| 

'1  >>■ 

<: 

> 

LINK-BELT  FORMS. 


81 


;« 
^  ^ 


M 


1      ^ 


II 

1| 
II 

1     1 

5  X, 


82        FACTORY  MANAGER  AND  ACCOUNTANT. 

Form  107.  Triplicate  purchase  order.  Size,  10  inches  long- 
by  9  inches  high;  light-weight  paper;  pink;  printed  in  black; 
ruled  in  red.  This  has  the  same  series  letter  and  red  consecutive 
number  as  the  original  and  the  duplicate,  and  is  a  carbon  copy 
of  the  original.  It  is  sent  to  the  cost  clerk,  who  fills  the  columns 
and  files  this  pink  triplicate  form  in  a  binder.  When  the  pur- 
chasing agent  receives  the  shipper's  invoice  he  checks  the  item 
price  and  sends  the  invoice  to  the  cost  clerk,  who  fills  the  right 
hand  column  on  his  pink  triplicate  of  form  107.  The  pink  form 
107  bears  the  order  number,  and  is  filed  against  that  order  num- 
ber by  the  cost  clerk.  The  height  of  this  form  is  reduced  in 
the  engraving. 

Finally,  the  bill  clerk  obtains  his  billing-to-customer  prices 
from  the  treasurer,  on  form  89,  which  see. 

Form  109.  Original  bill  of  material.  Size,  I4ji  inches  long 
by  iij^  inches  high;  medium  weight  manila  paper;  printed  in 
black ;  red  ruling.     Not  engraved. 

Form  109  is  the  original  on  which  the  bill-of -material  items 
are  first  entered  in  pencil  manuscript  by  the  engineering  depart- 
ment, and  from  this  original  a  typewritten  copy  is  made  on  form 
106,  which  see.  It  has  the  same  ruling  and  headings  as  form  106, 
except  the  headings  after  "Directions"  column,  which  are  lack- 
ing. It  is  on  a  somewhat  larger  sheet.  Form  109  is  filled  in 
pencil  to  permit  ready  changes  in  making. 

Form  no.  Original  Shipping  Ticket.  Size,  S}i  inches  long 
^y  5^  inches  high.  Light-weight  paper;  yellow;  printed  all  in 
black. 

This  form  no,  yellow,  is  filled,  with  carbon  copy  on  blue  form 
1 10,  by  the  official  ordering  the  shipment.  The  functions  of  form 
no,  yellow,  are  sufficiently  defined  by  the  small  print  instructions 
at  the  bottom. 

Form  no.  Duplicate  Shipping  Ticket.  Blue.  Otherwise 
the  same  as  form  no,  yellow,  which  see.     Not  engraved. 

Form  III.     Obsolete  Order  Cost  Sheet. 

Size,  17  inches  long  by  10^  inches  high ;  heavy  white  paper; 
ruled  in  red  and  blue  and  having  six  "bill-of-material  mark" 
spaces,  each  with  five  lines  for  entries  and  a  footing  line,  the 
bottom  space  on  the  sheet  having  two  footing  lines  instead  of 
one,  to  give  place  for  total  at  the  right  hand.     Only  one  horizontal 


LINK-BELT  FORMS. 


83 


i 

•^  c 

U 

n 

m 

t 

. 

\ 

il 

4 

fl" 

Q 

Pil 

H 

§ 

PQ  C 

J 

^  f 

^ 
^ 

i 

:i 

V 

C 

) 

I 

L.S 

\ 

11 

section  of  this  form  is  shown. 
There  are  five  more  similar  sec- 
tions under  this  one. 

This  form  supplanted  a  previous 
form,  32,  having  the  same  func- 
tions. Forms  32  and  11 1  are  re- 
produced in  connection  with  the 
story  of  the  development  of  the 
"daily  wages  cost  sheet,"  form  130, 
given  in  the  previous  chapter. 

Form  112.  Outside  Pay  Roll. 
Size,  8^  inches  long  by  14  inches 
high ;  white ;  printed  in  black ;  red 
and  blue  ruling.  This  form  has 
44  horizontal  lines,  of  which  only 
three  are  shown. 

Form  112  is  filled  by  the  pay- 
master from  form  84,  which  see. 
After  being  signed  by  the  work- 
men as  they  receive  their  pay,  form 
112  is  returned  to  the  cost  depart- 
ment and  there  filed. 

Form  117.  Accident  Report. 
Size,  8  inches  long  by  10^  inches 
high;  heavy  white  paper;  printed 
in  black,  on  both  sides.  In  the  en- 
graving of  the  front  of  this  form, 
all  the  blank  spaces  for  answers  are 
not  shown. 

For  the  report  of  an  accident 
which  may  result  in  a  factory 
charge.  In  the  works,  it  is  made 
by  the  paymaster;  outside,  by 
the  engineer  in  charge.  When  made 
in  the  factory,  it  is  signed  by  the 
superintendent.  This  form  is  to  be 
filled  at  the  earliest  possible  mo- 
ment after  the  occurrence  of  an  ac- 
cident of  any  importance. 


84        FACTORY  MANAGER  AND  ACCOUNTANT. 

Form  121.  Pay  envelope.  Size,  25^  inches  long  by  4^4 
inches  high;  gummed  flap;  manila;  printed  in  black. 

The  blanks  are  filled  by  the  paymaster,  and  the  money  is 
placed  in  the  envelope  by  the  assistant  treasurer,  who  seals  the 
envelope.  The  "Benefit  Society  dues,  12  cents,"  is  crossed  out  in 
case  the  workman  is  not  a  society  member,  this  membership  being 
optional,  not  obligatory. 

Form  123.  Photographic  and  blue  print  department  requi- 
sition. Size,  105^2  inches  long  by  5>4  inches  high ;  white ;  printed 
in  black,  with  red  ruling. 

Special  requisition  form.  Everything  that  comes  out  of  the 
blue  print  and  photographing  department  is  charged  directly  to 
some  specific  order.   This  prevents  needless  cost. 


Form  112 

THE  LINK-BELT  ENGINEERING  COMPANY. 

Ordftr  No. 

OntsHp  Pay-Rollfpr  wppk  pnHing 

NAME 

HRS. 

AMOUNT 

SIGNATURE 

FORM    112.      OUTSIDE   PAY   ROLL. 


Form  124.  Drawing  room  requisition  on  blue  print  de- 
partment. Size,  6^4  inches  long  by  4^  inches  high;  light  blue 
sheet,  printed  in  black. 

Drawing  Room  requisition  for  blue  prints  and  for  related 
bill-of-material  ("B.  M.")  press-copy  prints  from  original  bill  of 
material,  printed  and  filled  in  violet  aniline  ink.     See  form  106. 

Form  130.  Daily  Wages  Cost  Sheet.  Size,  15  inches  long  by 
105^  inches  high ;  white ;  printed  in  black ;  ruled  in  red  and  blue. 
Perforated  for  special  free  binding.  Four  rows  of  order-number 
charge  spaces,  of  which  only  one  row  is  shown  in  the  engraving, 
or  24  number  spaces  in  all,  on  each  sheet ;  22  day-charge  spaces  for 
each  order  number.     The  form  is  shown  in  two  parts. 


LINK-BELT  FORMS.  85 

LINK-BELT  ENGINEERING  COMPANY. 
DODGE  COAL  STORAGE  COMPANY. 

REPORT  OF  ACCIDENT. 

{Fill  out  this  report  on  both  sides  in  the  event  of  accident,  how- 
ever slight,  and  immediately  send  it  to  the  oMce  of  the 
Company,  Nicetown,  Philadelphia.) 

IMPORTANT. 

In  the  event  of  an  accident  occurring  in  consequence  of  the 

breaking  of  machinery,  belting,  flooring,  etc.,  preserve  the  broken 

parts. 

After  an  accident  has  occurred,  do  not  adopt  any  device  for 

the  prevention  of  a  similar  accident  without  first  communicating 

with  the  company. 

Name? Age? Married  or  Single? 

Weekly  Wages  ? Address  ? 

In  whose  service  ? 

Name  and  Address  of  nearest  relative  ? 

Date  of  Accident ? Hour? 

Place? 

General   duties  ? 

How  long  employed  prior  to  the  accident  ? 

Name  of  appliance,  machinery,  tool,  staging,  etc.,  connected  with 
the   accident  ? 

Had  he  been  instructed  in  relation  to  its  use  ? 

By  whom  and  when  ? 

Was  it  sound  and  in  good  working  order  at  the  time  of  accident  ? 

Was  he  familiar  or  not  with  the  work  engaged  in,  or  the  ma- 
chinery being  operated  at  the  time  of  accident? 

Has  he  worked  on  similar  machinery  prior  to  this  employment? 

Was  he  engaged  in  his  regular  occupation  at  the  time  of  the  ac- 
cident ?  

Was  he  obeying  his  instructions  when  injured? 

Did  the  injured  employee  or  any  other  person  ever  give  notice  of 
any  defect  in  ways,  works  or  machinery  connected  with  the 
accident ;  and  if  so,  was  such  defect  remedied  ? 

Did  the  injured  party  make  any  statement — and  if  so,  what? — 
after  the  accident  as  to  its  cause,  or  admitting  his  own  care- 
lessness ;  and  if  so,  who  heard  it  ? 

FORM     117.      FRONT.      ACCIDENT    REPORT. 


86        FACTORY  MANAGER  AND  ACCOUNTANT. 

Where  taken  after  accident  ? 

Probable  length  of  disability  ? 

Description  of  injury  ? 

Name  and  address  of  foreman  in  charge  ? 

Has  he  power  to  engage  and  discharge  workmen? 

Or  is  he  only  an  ordinary  working  foreman  ? 

Where  was  the  foreman  at  time  of  accident,  and  what  was  he  do- 
ing?     


Was  accident  due  to  want  of  care  on  part  of  injured  party?. 
Or  to  negligence  of  any  other  person ;  if  so,  of  whom? 


Give  name  and  address  of  witness?. 


The  nature  of  the  accident  should  be  described  below,  and  a 
rough  sketch  furnished  in  order  that  the  cause  of  the  acci- 
dent may  be  clearly  understood. 


The  foregoing  answers  contain  a  true  account  of  the  occurrence 
by  which  said  person  received  said  injuries. 

Dated  at 

On Signed   

FORM    117.      BACK.      ACCIDENT    REPORT. 


LINK-BELT  FORMS, 


87 


This  daily  wages  cost  sheet,  form  130,  is  filled  by  the  cost 
clerk  from  the  individual  component  time  cards,  which  each  bear 


^ 

>1 

• 

2 

- 

' 

I 

•g 

I 

j 

1 

" 

i  ■ 

1      ' 

\ 

x6 

4 

1 

FORM    121.      PAY   ENVELOPE. 


the  distinctive  "B.  M.  Mark,"  or  bill-of-material  symbol,  which 
reduces  chances  of  error  to  the  lowest  probability.  One  of  these 
sheets  is  used  with  each  bill-of-material  sheet,  and  is  given  the 


Form 

0 
0 

124. 

Drafting  Room  Order  for  B.  P.  and  B.  M. 

PHOTO.  DEPT. 

!¥«♦*, 

Please  make  the  followine- 

B.P. 

B.  P.                      B.  P.                     B.  n. 

Total  Square  Pc 

rfl«d. 

Total 

Si 

Charge 

1 

FORM     124.       DRAFTING-ROOM    REQUISITION. 


88 


FACTORY  MANAGER  AND  ACCOUNTANT, 


1 

t 

i 

pt.  Requisition. 

nake  and  deliver  to 

e 

^ 

1 

§ 
s 

2 

1 

^   i 
1  1 

1  ^ 

i 

»»i^ 

1 

(a 

J? 

1 

LINK-BELT  FORMS. 


89 


s":::: 

i  I-— - 

1  ^ 

W   2    J^ 

«^!____ 

4   1 

1 

Ir- 

^ 

K 
o* 
55 

2 
5 

a     1 

pi 

e 

d 

1 

1^ 

^ 

e 

E 
d 

1 

pi    .  - 

e 

Forte 

Date 

2^ 

i 

1 

1 

^ 

B 

a 
1 

2 

1 

s  i  s 
1  <S « 

^ 

1 

1 

1 

1 

P5 

^ 

If 

a 

1 

1 

Ir- 

^ 

If 

a 

1 

"iL 

WAGES  COST  SHEET. 

B.M.  Mark 

^ 

e 
a 

6 

1 

.  _   __ 

1 

* 

1 
1 

1 

o    ™ 

CD    'X3 


S     .1 


90        FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  13S 

The  Link-Belt 

PAY-ROLL 

2« 

— 

' — 

— 

~ 

~" 

d 

"1 

(2 

1 

13 

> 

1 

1 

i 

n 

1 

8 

c 

1 

9 

1 

1 

f 

1 

eg 

9 

5 

1 

1 

CO 

f 

c 

1 

00    -o 

CO    «i 


LINK-BELT  FORMS, 


91 


Engineerinc  Co. 
distribution 

Weekending                                              190 

... 

$^ 

\ 

I 

II 

i 

■  ' 

3 
tl. 

C 
DC 

a. 

1 

o. 

1 

1 

I 

00   -I 

a  t 

c 
o 


92        FACTORY  MANAGER  AND  ACCOUNTANT. 

order  number.     It  is  filled  from  day  to  day  as  the  work  pro- 
gresses, and  the  totals  are  made  when  the  order  is  completed,  and 


Form  138M 

L.-B.  E.  Co. 

No_ 

PAYMASTER: 

Mr, 

r  been  discharged  1 

ifeft         '             J 

C-Ause 

Approved: 

Supt.    

.^Foreman. 

FORM     138^.     EMPLOYEES*    LEAVING    RECORD. 

these  totals  are  transferred  to  the  bill-of-material   cost  sheet, 
which  terminates  the  activity  of  this  form  130. 

Form  130  is  an  evolution  from  obsolete  forms  32  and  iii,  as 


No. 


Form  139. 

L.-B.  E.  Co. 

PAYMASTER: 

Mr. has  been 

en\ployed  by  me  as-a rate  to  be 

per  hour.       Place  him  on pay  roll 

commencing 190 

Approved: 


-Supt.    Foreman. 


FORM    139.      EMPLOYEES    ENTERING  NOTICE. 


LINK-BELT  FORMS. 


93 


fully  set  forth  in  the  narrative  at  the  outset  of  the  description  of 
Link-Belt  forms. 

Form  138.  Pay-Roll  Distribution.  Size,  17  inches  long  by 
7^  inches  high.  Bankers'  linen  paper ;  white,  red  and  blue  ruling ; 
perforated  for  binder.     Engraved  in  two  parts. 

Three  manuscript  copies  of  this  weekly  pay-roll-distribution 
sheet  are  made  in  the  cost  department ;  one  copy  goes  to  the  chief 
engineer  and  general  superintendent,  another  to  the  superintend- 
ent, and  the  third  is  kept  in  the  cost  department. 


Form  152 

L.  B.  E.  CO. 

Time  Card. 

2 
0 
0 
cc 
0 
z 

z 
0 

3 

0 

Order  Nn. 

< 
z 

c 

z 

Il 

FORM    152.      DRAFTING-ROOM   TIME  CARD. 


Form  138^.  Employees*  leaving  record.  Size,  6j^  inches 
long  by  3J^  inches  wide;  white;  printed  in  black. 

This  record  is  filled  by  the  department  foreman,  approved  by 
the  superintendent,  and  by  him  sent  to  the  paymaster,  and  is  a 
voucher  for  settlement  in  full. 

Form  139.  Employees'  entering-service  form.  Size,  6^4 
inches  long  by  3  J/g  inches  high ;  white ;  printed  in  black. 

This  notice  of  employment  is  filled  by  the  department  fore- 
man and  approved  by  the  superintendent,  and  sent  by  the  latter 
to  the  paymaster,  who  enters  the  name  on  the  oay  roll.  The  form 
is  retained  on  file  by  the  paymaster. 


94        FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  153. 


Pattern  Wanted 


Date. 


CaruANTiTY. 


DCSCPIimON. 


Ship  Order. 


Finish  Pattkrn. 


Pattern  Finished. 


Mark Order 


FORM    153.      PATTERN    WANTED. 


LINK-BELT  FORMS. 


95 


Form  152.     Drawing-Room  Time  Card.     Size^  3 Ji  inches 
long  by  4J^  inches  high ;  yellow ;  printed  in  black. 


'^„f                                                 SILENT  CHAIN  WHEEL                                    °"'""°'              | 

NO.  WHItUe                                            OATt  FmWMEO 

DESCRIPTION 

LABOR 

MATERIAL 



OPERATION 

HR8. 

WAGES. 

Kino 

WGHT. 

PR. 

AWT. 

Oiam*t«r 

Cut  or  Forfli 

No  T«eth 

Splits  Bolt 

Pitch 

Bora  A  Turn 

Chain  Width 

CutTa.th 

Patt.m  .. 

Make  Flingaa 

Flangad 

Fit  Fianoaa 

• 

Pattern  No. 

Turn  Flangea 

Bora 

Keyaaat 

K.S. 

Sat-8craw 

8.8. 

Total 

% 

Mfd.  Coat 

Total  C 

ai  of  Flargino 

Tot 

1  M  ^.  ct>at 
1 

FORM   155.     FRONT.      SILENT-CHAIN-WHEEL  COST  CARD. 

Form  153.  Pattern  Wanted.  Department  pattern  produc- 
tion order.  Size,  5>^  inches  long  by  7^  inches  high;  light 
weight ;  triplicate ;  printed  in  black  on  three  similar  size  sheets,  in 
three  colors — white,  pink  and  yellow. 


Form  155 
Back 

( 

-JRnFR  ND                                           1 

CUT  OR  FORGE 

SPLIT  AND  BOLT 

BORE  AND  TURN 

CUT  TEETH 

MAKE  FLANGES 

Date 

Hrt 

Wages 

Date 

Hri 

Wages    1 

Date 

Hrs 

Wages 

Date 

Hrs 

Wages 

Date 

Hrs 

Wage.   1 

Fll 

rFL 

ANGES 

TURN  FLANGES 

KEY-SEAT 

SET  SCREW 

1 

Darte 

Hrs 

Wages 

Date  Hrs. 

Wages 

Date 

Hrs. 

Wages 

Date 

Hrs 

Wages 

1 

FORM   155.     BACK.      SILENT-CHAIN- WHEEL  COST  CARD. 


9f5 


FACTORY  MANAGER  AND  ACCOUNTANT. 


«• 

l- 

— 

^l 

UJ 

■ 

Q 

t- 

a 



i 

£ 

o 

i 

a. 

IS 

Ill 

III 

X 

1-^ 

Ul 

K 

a 

• 

flS 

M 

3 

o 

"c 

o 

o 

o 

^ 

•- 

o 

T3 

C 

3 

K- 

u. 

CO 

CO 

2 

H 

^ 

1 

1 

V 

o 

111 

fe. 

s 

*J 

< 

<1 

Z 

1 

O 

z 

_ 

< 

C 

) 

( 

b 

o 

1 

b 

-J 

2  1 


LINK-BELT  FORMS. 


97 


1 

CO 

E 

1 

►- 

5 

.2 

1 

RING  CO. 

1 

3 
O 

i 

JGINEE 

'eek  Enc 

. 

ui       ^ 

1 

<    « 


2  -s 


98        FACTORY  MANAGER  AND  ACCOUNTANT. 

This  inter-department  form  is  filled  by  the  foundry  clerk 
from  a  production  order  for  the  new  pattern  needed,  in  carbon 
triplicate,  on  white,  pink  and  yellow  forms.  The  white- and  pink 
copies  are  sent  by  the  foundry  clerk  to  the  superintendent,  who 
fills  the  date  of  order  shipment  and  date  of  pattern  completion  on 
both  sheets,  and  sends  the  pink  sheet  to  the  pattern  maker ;  when 
the  pattern  maker  finishes  the  pattern  he  fills  in  the  "Pattern  Fin- 
ished" space,  and  returns  form  153,  pink,  to  the  superintendent; 
the  superintendent  then  destroys  his  copy,  thus  clearing  his  file, 
and  sends  the  pink  copy  to  the  foundry  clerk,  who  is  thus  notified 
of  the  completion  of  the  pattern. 


NAME 


ADDRESS 


Form  167 


NEAREST  RELATIVE 


ADDRESS 


DATE  EMPLOYED 


AGE 


FORMER  EMPLOYER 


PREVIOUS  OCCUPATION 


OCCUPATION 


RATE 


CHANGE  IN  RATE 


DATE  LEFT 


CAUSE 


NAME  OF  FOREMAN 


NOTES  RELATIVE  TO  CONDUCT.  HABITS  AND  PROMOTIONS 


O 


FORM    167.      employees'    RECORD   CARD. 


This  form  permits  the  foundry  clerk  to  expedite  order  pro- 
duction by  ordering  pattern  production  himself,  without  the  in- 
tervention of  the  engineering  department  as  creators  of  the  pat- 
tern production  order. 

Form  155.  Front.  Size,  5  inches  long  by  3  inches  high. 
Printed  in  black,  with  red  ruling.  This  stiff-card  form  is  printed 
front  and  back  both.     See  form  155,  back. 

Form  155  is  filled  by  the  cost-keeper  and  kept  in  a  cabinet 
in  the  cost-keeper's^-TOomv  This  card  records  material  and  flat- 
labor  costs  of  "silent  chain  wheels"  in  detail,  and  totals  of  "man- 


LINK-BELT  FORMS. 


99 


i 

H 

g 

-—3 — = 

— 

'^'^^ 

■*— 

— 

■< 

i 

H 

0 

1 

s 

.    B 

II 

• 

8  0 

to 

h^ 

XfX 

O 

O 

J5 
0 

P^ 

s 

tt 

u 

P 

i 

P^ 

O 

^ 

p^ 

w 

H 

^ 

<1 

^~~" 

^ 

H 

0 

^ 

^  sJ 

PS  H 

£S 

0 

1: 

^ 

Oi 

ll 

c 

^1 

.oi 

» 

i:§ 

5 

5tf 

g 

P.S 

S 

ufacturing  cost/'  which  is 
the  total  of  flat  cost  with 
allotted  expense  charge 
added. 

Form  155.  Back. 
Printed  in  black,  red  and 
blue  ruling.  This  form  is 
printed  on  the  back  of  the 
"silent  chain  wheel"  cost 
form,  155,  and  is  an  adap- 
tation of  form  130,  which 
see,  modified  to  give  de- 
tailed labor  costs  of  pro- 
duction. 

Form  167.  Employees' 
record  card.  Size,  5  inches 
long  by  3  inches  high. 
Printed  in  black;  ruled  in 
red  and  blue.  This  form 
is  filled  by  the  paymaster, 
and  filed  in  cabinet  in  pay- 
.  master's  room.  Two  sep- 
^  arate  files  are  kept,  one  for 
o  card  records  of  employees 
in  service,  and  one  for 
those  who  have  left.  The 
"have  left"  index  is  con- 
sulted in  all  cases  of  ap- 
plication   for    employment. 

Form  "A."  Pay  Roll 
and  pay-roll  distribution. 
Size,  17  inches  long  by 
i8j^  inches  high;  heavy 
white  paper,  perforated  for 
binder.  Black  printing,  red 
and  blue  ruling.  Week  be- 
gins on  Thursday.  Seven 
day  record  lines  for  each 
workman's  number. 


lUO      FACTORY  MANAGER  AND  ACCOUNTANT. 

Both  sides  of  form  **A"  are  ruled  and  printed  the  same. 
This  form  is  filled  in  the  paymaster's  department.  Spaces  to  the 
left  of  ''piece  work"  column  are  for  special  distribution  items, 
blank  head  spaces,  and  regular  distribution  items  with  printed 
headings.  This  form  is  engraved  in  two  parts.  Only  one  hori- 
zontal section  is  shown  in  the  engraving.  There  are  six  more 
similar  sections  underneath. 

The  totals  should  be  equal,  thus  giving  a  check  on  the  cor- 
rectness of  the  distribution  items.  There  is  one  copy  only  of  this 
form. 

The  separate-leaf  form  of  volume  permits  two  or  more 
clerks  to  be  employed  on  one  week's  pay  roll  at  the  same  time. 

Form  "B."  Pattern  Order  Costs.  Size,  g}i  inches  wide  by 
14  inches  high ;  medium  weight ;  white  book  page.  Red  and  blue 
ruling,  same  on  both  sides.  There  are  43  horizontal  lines,  of 
which  only  7  are  shown  in  the  engraving. 

Book  page  form  of  the  pattern  cost  book,  filled  and  kept  in 
the  cost  department. 


CHAPTER  V. 

THE  COST-FINDING  SYSTEM  OF  THE  BIGELOW  COM- 
PANY, OF  NEW  HAVEN,  CONN. 

The  cost-keeping  methods  of  the  Bigelow  Company,  man- 
ufacturers of  boilers  at  New  Haven,  are  taken  as  illustrative  of  a 
successful  system  for  an  establishment  working  about  two  hun- 
dred men,  partly  on  inside  work  and  partly  outside.  The  system 
itself  is  the  outcome  of  systematic  and  deliberate  study — a  con- 
struction rather  than  a  growth. 

The  company  is  organized  under  a  president,  a  general  mana- 
ger, who  is  present  most  of  the  time  at  the  works,  and  a  vice- 
president  and  sales  manager  in  the  New  York  office. 

The  works  are  divided  into  two  general  departments,  the 
one  known  as  the  machine,  pattern,  and  blacksmith  shop,  and  the 
other  as  the  boiler  and  sheet-iron  shop;  these  are  in  charge  of 
separate  foremen.  There  are  two  separate  tool  rooms,  one  for 
the  machine  shop  and  one  for  the  boiler  shop,  which  are  in  charge 
of  separate  tool-room  foremen. 

The  rough  stores  consist  mainly  of  castings,  rivets,  plates, 
and  stamj>ed  or  formed  plate  details,  as  man-hole  covers,  pressed 
steel  being  now  used  in  places  where  castings  were  formerly  em- 
ployed. The  castings,  which  are  mostly  large,  are  all  purchased 
outside,  and  are  stored  in  the  open  yard  adjacent  to  the  depart- 
ments where  they  are  to  be  worked.  The  rivets  go  to  the  store- 
room opposite  the  office,  and  are  in  charge  of  a  youth,  who  de- 
livers them  on  verbal  orders  from  the  riveling-gang  bosses.  He 
turns  his  memoranda  over  to  the  stock  clerk,  who  is  in  charge  of 
the  rivet  room  and  sheet  stores,  and  delivers  sheets  to  the 
layer-out,  under  directions  from  the  boiler-shop  superin- 
tendent. The  superintendent's  requisitions  are  based  on  the  sepa- 
rate order  specifications  received  from  customers,  which  are  trans- 
mitted directly  to  the  works  and  form  the  production  orders. 
These  orders  are  so  varied  that  no  production-order  blank  is  used. 

101 


102      FACTORY  MANAGER  AND  ACCOUNTANT. 

Each  order  thus  takes  the  form  of  a  type-written  specification,  in 
general  form  similar  to  the  one  below. 

-  Every  needful  statement  of  requirement  and  condition,  date 
of  order  and  delivery  date  included,  is,  as  will  be  observed, 
noted  on  this  production  order,  so  that  the  work  can  be  intelligent- 
ly brought  out  in  the  shops.  Some  of  these  individual-specifica- 
tion production  orders  are  much  longer  than  the  one  given ;  others 
are  much  shorter,  calling  perhaps  for  a  number  of  rivets  of  a 


JOPIBD.  SSPT.    20,    1902.  FACTORY  NO.  ei^^'^^'^^' 

T.y.0Ri).325i.  SEP  2  0190? 

THEIR  0RD.3 7096.  •|O.L«  SHOP 

?0UR  6"  SZPARATORS  COICPLBTB  AS  PER  THEIR  DRAWIHO  IC.».y.-fl020; 
TO  BE  30  2/2"  IKSIDE  DIAMETER  ABD  3  FT.  9"  FROM  CAIZIHO' EDOE  10  CAIX- 
INQ  EDGE;  HEADS  TO  BE  DISHED;  OSB  HEAD  TO  BE  REVERSED;  SHEU.  7 A*" ! 
3EADS  1/2". 

THE  ABOVE  MUST  BE  SHIPPED  SO  IT  WILL  ARRIVE  AT  DESTIKATIOI 
3Y  JAEUARY  Ist,  1903, 

SHIP  TO  -  — 

BLUE  PRINT  HAS  BEEN  SENT  US  SO  WE  CAN  ORDER  STOCK. 
AS  SOON  AS  WE  HAVE  TAKEN  THE  NECESSARY  MEMORANDUM  FROM  THIS  FOR 
ORDERING  THE  STOCK  WE  ARE  TO  RETURN  TEE  BLUE  PRINT  TO  CUR  N.  Y. 
OITICB  AND  IN  A  FEW  DAYS  THEY  WILL  SEND  US  OFFICIAL  WORKING  BLUE 
oRINT. 


THE  TYPE- WRITTEN  PRODUCTION  ORDER. 

certain  kind,  or  a  piece  of  boiler  plate  punched  and  bent  to  certain 
specifications.  All  of  these  production  orders  are  simply  type- 
written sheets  or  slips,  made  at  either  the  New  York  or  New 
Haven  offices  of  the  works  according  to  place  of  receiving  them, 
and  go  directly  to  the  department  superintendents,  without  for- 
malities or  loss  of  time.  If  received  in  New  York,  the  order 
bears  a  New  York  office  order  number,  and  each  order  is  given  a 
factory  number,  against  which  all  production  charges  are  entered. 
All  orders  are  first  copied  in  numerical  sequence  in  the  general 
factory-order  copying-press  book,  kept  in  the  main  factory  office, 
and  two  duplicate  order  copies  are  made,  one  being  delivered  to 
the  cost  clerk,  who  has  an  office  with  the  boiler-shop  superin- 
tendent on  the  ground  floor  adjoining  the  main  boiler  shop.     He 


THE  BIGELOW  COMPANY.  103 

pastes  all  his  copies  in  a  large  book  marked  "Boiler-Shop  Orders.** 
The  second  duplicate  goes  to  the  superintendent  of  the  machine 
shop,  who  has  a  similar  book,  lettered  "Machine-Shop  Orders,*' 
in  which  he  pastes  his  full  copy  of  each  production  order  complete. 
The  machine-shop  superintendent  and  the  boiler-shop  superin- 
tendent and  the  cost-keeper  thus  each  have  all  particulars  of 
each  order,  and  each  proceeds  independently  to  bring  out  his  in- 
dividual portion  of  the  structure  demanded;  in  most  cases  the 
machine-shop  work  must  and  does,  of  course,  precede  the  boiler- 
shop  work. 

All  requisitions  made  by  the  machine-shop  and  boiler-shop 
superintendents  on  the  rough-stores  clerk  have  the  order  number, 
and  the  stores  are  delivered  by  the  stores  clerk  and  by  Him 
charged  on  his  "Stores  Delivered"  book  against  the  order 
number. 

If  a  rough-stores  order  cannot  be  filled  from  stores  in  stock, 
the  rough-stores  clerk  makes  a  proper  order  which  goes  through 
the  main  office  to  the  outside  source  of  supply.  The  rough-stores 
clerk  examines  the  boiler-shop  and  machine-shop  order  books 
twice  daily,  morning  and  afternoon,  and  scrutinizes  each  order 
with  care,  and  makes  his  requisitions  on  outside  sources  at  once, 
so  that  the  least  possible  delay  intervenes  between  the  receipt  of 
a  production  order  and  the  placing  of  needed  material  in  the 
rough-stores  room. 

The  tool-room  charges  are  made  against  individual  workmen 
on  form  i,  reproduced  in  full.  These  forms  are  kept  in  alphabeti- 
cally designated  pigeon  holes  in  racks  in  the  two  tool  rooms,  the 
same  form  serving  for  both.  Charges  are  made  by  the  tool- 
room keepers  against  the  workman  whose  name  heads  the  form, 
when  tools  are  taken  out,  and  cancelled  by  crossing  off  the  charge 
when  tools  are  returned  in  good  order.  Tools  returned  in  bad 
condition  are  made  the  subject  of  inquiry  if  occasion  demands, 
and  may  be  charged  to  the  workman  if  he  is  grossly  in  fault. 

Flat-cost  charges  are  made  against  production-order  numbers 
on  the  boiler-shop  and  machine-shop  detail-charges  sheet,  form  2, 
enough  sheets  being  numbered  with  each  order  number  to  con- 
tain all  the  charges  against  it.  Form  2  is  printed  on  both  sides, 
and  the  back  is  in  two  forms,  one  for  boilers,  and  one  for  machine 
and  miscellaneous  orders.     These  forms  are  filled  by  the  cost 


104      FACTORY  MANAGER  AND  ACCOUNTANT. 


km, Date, 


No.«t 

Pes 


DRILLS     AND     SOCKETS. 

Drill  Sockets,  Size Kind 

'*      Chucks,  •*   " 

Twist  Drills,        Size, Taper, Straight, Groove,. 

Ratchet  "  '*    "      Square     "      . 

FJat         •*  "    ••      •*  "      . 

Counterborcs  *'    "      "         "      , 

TAPS. 

Hand  Taps, Sixe, Taper, Straight, Bottoming, 

Stay  Bolt  Taps,       *'     

PipeTaps,  "     

Special  Taps,  **     


PUNCHES    AND     DIES. 

Screvr  Punches,        Size, Dies, Punches. 

Tube        *•  " •*    

Rivet        •*  " "    


TUBE  EXPANDERS  AND  TOOLS. 

Expanders, Size, Pins, Rolls, 

Tube  Cutters,  "     

'     Reamers,  "     Cutters, 


Pipe  Reamers,        Size, 
Rivet       '*  •* 


REAMERS. 
WRENCHES. 


Monkey  Wrenches,     Size, 

Open               "  "    ... 

Ratchet           "  "    ... 

Adjustable     '*  "    ... 

Tap                "  "    ... 

Hack  Saw  Blades, 


HAND    TOOLS. 


Snap  Rivet  Cupping  Tools,     Size, 

Handle  "  **  " 

Hand  Markers,  '  '* 

Chisels,      Cape Diamond  Point, Flat,. 

Chipping  Hammers, 

Riveting  ** 

Drift  Pins, 


PNEUMATIC    TOOLS. 

Engines, Piston, Rotary, . 

Hose, , Length, 

Hammer Calking  Tools, 

*'        licadingTools 

**        Stay  Bolt  Cups, 

Hydraulic  Jacks,     Size, 

Chain  Falls,  '♦      


FORM    I.      TOOL-ROOM    CHARGE   SHEET. 
The  original  is  more  open,  being  5  by  14  inches,  heavy  manila  paper. 


THE  BIGELOW  COMPANY. 


105 


? 

« 

c 

g 

|i 

*. 

s 

\ 

< 

\ 

1 

^— 

c 

i 

2 

3 

1 

CO 

3: 

1 

i 

^ 

j 

< 

: 

c 

3 

s 

~ 

C7 

3 
J 

OQ 

o 

3 
3 

H 

Z 

Q 

o 

■^ 

u 

o 

c 

•« 

: 

0 

5 

S^ 

o 
£ 

oc 

o 

g: 

c 

.§ 

t5 

^ 

2 

?u. 

^ 



^ 

i  oc 

2 

.  u. 

I 

Q 

a 

UJ 

1 

w 

e 

) 

■^ 

o 

2 

1- 

1^ 

z 

H 

a. 

u 

o 

~« 

i!! 

« 

«z 

5 

s 

z 

S5 
s 

z 

—J 

Hi 

»— 

03 

§ 

g 

<-\ 

E5 

T- 

O 

^ 

UJ 

^  Z 

^  ^ 

1 

:c 

1      o 

"~" 

i  ? 

^ 

eo 

♦ 

p  c 

fcq  i 

fe; 

s 

^  S 

§ 

1 

§    sg 

S 

ii 

h 

S 

^x 

^ 

«  1 

^ 

o 

a: 

ac 

U. 

_^ 

en  JI4  „ 

^  2  s. 

^  u 

3  H    g 

^  ..s 

8  2.8 

g  g  2 

J  **  »< 

J  G    « 

•  M 


S  3 


106      FACTORY  MANAGER  AND  ACCOUNTANT. 


Plates  in  ^ell 

Straps 

Dome  plates 

Dome  heads 

Heads 

Barrel  plates 

Fire  box  plates,  Inside 

Fire  box  plates,  outside 

Top  head 

Fire  box  head 

Beverse  flange 

Rivets 

Stay  bolts,  solid 

Stay  bolts,  hollow 

Feet  of  «___-  tuUng 

Feet  of tubing,  extra  beavy 

Brackets,  oast  iron 

Nozzles       **      ** 

Flanges      **      ** 

Fronts        •*      *' 

Castings  for  setting 

Braoes,  bar  iron 

Anchor  bolts   "      ** 

Hangers  *♦      ** 

Front  •*      *•     ' 

Front,  angle  iron 

Trimming 

Stiffeners 

Fusible  plug 

Manhole  plaiet 

Handhole   ** 

Sheet  Iron 

Angle    »• 

Feed  pipe 

Bolts 

Fire  brick 

Insurance 

Hours  Boiler  Shop 

Machine  8h(9 

"      Forging 

Pattern  Shop 

**      Draughting 
Lumber  etc  for  loading 
Cartage 
Freight 


FORM    2.      BACK    OF    WORKMEN  S    TIME    SHEET. 

This  is  known  as  the  '*  Regular"  back,  as  it  contains  spaces  for  all  regular  charges  against 

horizontal  or  Manning  vertical  boilers.    The  "  Special  "  form  has  no  printed  list, 

but  is  filled  by  entering  the  order.     Weights  or  numbers  are  entered  in  the 

first  vertical  column,  flat  cost  values  in  the  second.     Particular 

conditions  or  charges  are  noted  in  the  horizontal  lines  at 

the  top.    The  form  is  si  by  9}  inches. 


THE  BIGELOW  COMPANY. 


107 


clerk  from  the  rough-stores  book  for  the  entries  on  the  back, 
and  finally,  after  both  back  and  front  sides  are  filled,  they  go  to 
the  bookkeeper,  who  enters  the  totals  on  the  margins  of  the  office 
order-book  sheets  where  the  original  production  orders  are  pasted. 
These  blanks  are  then  stamped  "Charged"  in  large  capitals, 
green  ink,  and  are  finally  filed  away  as  originals  for  future 
reference. 


® 


YmuM>A>^^ 


{^\^W^l^     ^MTlMrU^-  ^*^ 


I-  Ca>^  V«1» 


^(xXu^ulcit^ 


MAY  10  1902 


L^ff^ 


/    A^' 


^kA^y 


\Wuajw'  i^'Xsy 


AAXtup  n^ 


iioX       ^^- 


^M 


IWixtwv    iyi(-fiA 


iv;<jjiLv-  ^4xW4 


\«^     4^-Vfi 


^iJlu^fi^.'i^U^ 


^  ®j^^-.r^ 


vOuY^.  u-^*"^'^ 


Vut/UA, 


10 


iZ-NT 


^ 


\l<>MAJu^^o^A^ 


/W*X|jttM^w'^^,5 


'XJUX^W' 


W 


(Uj/ 


.r 


z.rs^ 


MACHINE-SHOP  DAH^Y-TIME  CARD. 

A  partial  exhibit.    The  date  is  stamped  in  gteen  ink.  and  the  manuscript  written  dai'y  by 

the  cost  cierk.     Short-time  and  overtime  entries  are  encosed  in  circles     The 

boiler- shop  time  sheet  is  kept  in  the  same  way. 

The  workmen's  time  cards  are  in  manuscript,  written  by  the 
<:ost  clerk,  and  by  him  filled  from  information  gained  by  question- 
ing individual  workmen  in  the  machine  shop,  from  each  in- 
dividual smith's  book  kept  by  himself  in  the  blacksmith  shop,  from 
the  pattern-shop  time  book,  which  is  made  up  by  the  cost-keeper 
by  individual  questioning,  and  from  the  bciler-shop  gang  bosses, 


108      FACTORY  MANAGER  AND  ACCOUNTANT. 


I r 

1 

3=-^ 

i 

o±  o 

[ 

H'^W 

^ 

i  bO« 

1 

^  2  a 

V^' 

O 

1 

HIjH 

N' 

-  i 

V 

1 

OQ     0 

\l 

^ 

> 

^ 

ftp-*  1 

1 

-1! 

w 

rV' 

1 
1 

55 

\^ 

►» 

< 

rt 

~^^  1 

CQ 

Q 

^ 

> 

•a 

Oi 

Oi 

g 

z 

j        j 

1 

<3 

1^ 

^ 

o 

> 

-< 

§ 

CO 

^    j 

4-f, 

3 

1^ 

"^'      i 

f^ 

5^  ^ 

1 

^ 

*o 

^    § 

^ 

H 

Q 

1* 

> 

^ 

A 

1 

Q 

•1 

^ 

►» 

Ob! 

i_ 

Q 

1 

> 

•a 

s^ 

N 

^ 

E 

H 

Q 

••^ 

1 

bo 

2 

• 

1 

^ 

10 

P 

E 

W 

i= 

3 

^ 

-1 

1 

^ 

fq 

u   s 
o    ^ 

<    -g  ^. 

ri  •?  tfl 

c  "^ 

en    •-  4, 


PS      rt  vl 


S  OQ 


tn 
o   -g 


1^ 


THE  BIGELOW  COMPANY, 


109 


110      FACTORY  MANAGER  AND  ACCOUNTANT. 

who  keep  slates  or  chalk-mark  records  of  one  day.  Every  piece 
of  stock  takes  the  job  number  in  white  paint  when  delivered  from 
the  rough-stores  room, 

The  smith-shop  workmen's  time  is  taken  in  the  same  way,  the 
boiler-shop  workmen's  names  lists  and  the  smiths'  names  lists 
being  written  together  daily,  on  large  sheets,  of  sufficient  size  to 
contain  all. 

Outside  work  is  recorded  on  two  similar  blanks,  Form  3,  4^ 
inches  by  6^^  inches,  grey  and  terra-cotta  color,  stiff  cards.  Both 
these  cards  are  filled  by  the  outside  worker  day  by  day,  as  he 
iworks,  with  both  time  and  material  charges,  and  both  are  signed 
by  the  foreman  or  customer  where  the  outside  work  is  done. 
When  the  job  is  finished  the  grey  card  and  the  terra-cotta  card 
are  thus  duplicates,  vouched  by  the  outside  authority  signature. 
The  terra-cotta  card  goes  to  the  cost  clerk  and  the  bookkeeper, 
and  the  bookkeeper  makes  a  bill  therefrom  to  the  customer.  The 
grey  card  is  left  by  the  workman,  on  completion  of  the  job,  with 
the  customer.  As  this  card  bears  the  customer's  own  voucher  it 
cannot  be  disputed. 

When  the  customer  receives  the  bill  he  has  only  to  compare 
the  total  charge  of  tim.e  and  material  with  the  duplicate  in  his 
possession.  These  outside-work  blanks  are  printed  on  both  sides. 
The  back  is  printed  with  the  workman's  instructions,  and  the  front 
is  printed  and  filled  as  shown  in  the  two  reproductions  given 
showing  the  customer's  duplicate  and  the  factory  time  card. 

The  items  of  "unproductive  labor,"  which  include  every  sort 
of  work  done  other  than  office  and  clerical  work,  not  directly 
charged  to  any  production  order,  are  taken  by  the  cost  clerk 
daily,  in  his  round  through  the  shops,  made  when  he  fills  his 
daily  manuscript  time  sheet.  The  separate  items  are  recorded  in 
detail  on  a  monthly-statement  sheet  of  unproductive  labor,  which 
is  turned  in  to  the  bookkeeper  and  bv  him  is  charged  to  expenses, 
divided  into  various  charges  against  shop  betterment,  patterns, 
shop  cleaning,  and  so  on. 

The  shipping  clerk  besides  attending  to  shipment  details  does 
some  estimating;  he  looks  out  for  the  railway  transportation,  and 
is  responsible  for  shipping  details  generally.  Work  ready  for 
shipment  is  notified  to  him  by  department  foremen  on  a  "Readv 


THE   BIGELOW   COMPANY.  Ill 

for  Shipment"  card,  white,  3  by  4  inches,  stating  that  "Order  No. 
is  now  ready  for  shipment,"  and  signed  by  the  foreman. 

The  clerical  force  comprises  a  chief  bookkeeper,  shipping  clerk, 
rough-stores  keeper,  with  an  assistant  youth  in  charge  of  rivets, 
the  cost-keeper,  and  his  assistant,  also  the  stock-clerk.  The  num- 
ber of  men  in  work  varies  from  175  to  200,  as  orders  may  demand. 

Almost  the  entire  work  of  collecting  and  recording  prime- 
cost  items  is  i>erformed  by  the  cost-keeper;  his  assistant,  the 
stock-clerk,  has  the  receipt  and  delivery  of  stores  in  charge.     The 


Ready  for  Shipment. 

.  I  go 

Order  No for 

is  now  ready  for  shipment 


Foreman. 


cost-keeper  is  also  the  time  taker,  and  rules  and  fills  the  manu- 
script time  cards  every  day,  and  also  handles  the  brass  check 
board  and  workmen's  brass  individual  checks,  by  which  the  enter- 
ing and  leaving  times  of  the  workmen  are  recorded,  and  does 
this  work  so  easily  as  to  have  spared  five  hours  in  one  day  for 
giving  the  information  here  presented  to  the  writer,  without  ap- 
parent inconvenience. 

Each  rivet  order  is  filled  in  small  excess  of  number,  and  from 
time  to  time  the  left-over  rivets  are  collected  in  bulk  and  delivered 
to  the  youth  in  charge  of  the  rivet  bins,  who  sorts  them  into  their 
individual  places.     The  rivet  shed  stores  the  flanged  work,  one 


112      FACTORY  MANAGER  AND  ACCOUNTANT. 


side  being  occupied  by  rivet  bins  and  kegs,  and  the  other  side  by 
flanged  work  and  pressed-steel  man-hole  plates. 

In  addition  to  the  forms  shown,  there  are  two  books  of 
copied  entries  made  up  from  the  cost-keeper's  time  sheets,  one 
named  "Machine-Shop  Day  Book,"  and  the  other  "Boiler-Shop 


RACK 

NO.  OF  PLATES 

LENGTH 

WIDTH 

THICKNESS 

FACTORY 

ORDER    NO. 

FORM    4.      SHEET    SHOWING   DELIVERY    TO    WORKS    ON    PRODUCTION    ORDERS. 

The  original  is  a  stiff  white  card,  5  inches  wide  by  7  inches  high,  having  x6  entry  lines  under 

the  heading  as  shown.    The  plates  are  stored  in  racks,  and  the 

first  column  shows  sheet-rack  numbers. 

Day  Book."  These  books  are  both  written  by  the  cost-keeper 
daily,  and  these  two  day  books  are  written  by  the  bookkeeper 
into  finished-product  bills,  made  to  purchasers.  These  day-book 
items  are  variously  stamped  in  green  ink  by  the  cost-keeper, 
"Outside  Work,  No  Material,"  "Outside  Work,  Material 
Charged,"  as  may  be,  in  one  right-hand  column,  and  the  last 
entry  on  a  given  order  is  followed  with  a  "Completed"  stamp  in 
green  ink. 

While  this  costing  system  shows  a  firm  resistance  to  the 
multiplication  of  form  blanks,  and  some  comparatively  unimpor- 
tant items  are  not  rigorously  collected,  it  is  nevertheless  true  that 
close  approximations  to  accurate  costs  are  made  by  its  use,  and 
it  is  also  true  that  these  fairly  correct  costs  are  obtained  by  a  very 
small  outlay  of  clerical  labor,  and  the  long-continued  prosperity 
of  the  company  amply  proves  the  practical  sufficiency  of  this  sim- 
ple set  of  cost-keeping  forms. 

The  fact  that  the  boiler-shop  gangs  are  made  up  of  con- 
stantly changing  permutations  of  the  same  workmen,  gives  rise 
to  the  manuscript  time  sheets  in  the  form  of  original  productions 
by  the  hand  of  the  cost-clerk  for  each  day's  record. 


CHAPTER  VI. 

THE  C.  B.  COTTRELL  &  SONS  COMPANY, 
WESTERLY,  RHODE  ISLAND. 

This  company  manufactures  printing  presses  of  many  dif- 
ferent kinds,  devoting  its  attention  more  particularly  to  those 
which  do  fine  magazine,  book  and  color  work,  and  to  presses 
which  not  only  print  both  sides  of  the  sheets  at  one  operation, 
but  also  fold  the  sheets  to  publication  size,  without  waiting  for 
them  to  dry.  More  than  lOO  different  sizes  and  forms  of  presses 
are  produced,  varying  in  price  from  $i,ooo  to  as  much  as  $35,000 
each,  according  to  their  powers,  uses  and  intricacies  of  con- 
struction. 

This  company  is  now  officered  and  conducted  by  three  sons 
of  the  original  founder  of  the  business,  Calvert  B.  Cottrell,  born 
in  1821,  at  Westerly,  R.  L,  the  location  of  the  present  factory. 

Calvert  B.  Cottrell  was  of  a  highly  inventive  turn  of  mind, 
and  had  125  United  States  patents  issued  to  him,  as  well  as 
many  foreign  ones.  These  numerous  patents  covered  many  minor 
inventions  in  printing  presses,  and  several  radical  improvements 
of  great  importance  in  the  operation  of  flat-bed  presses,  the 
speed  of  which  was  materially  increased.  Later,  the  "shifting 
tympan,"  by  which  the  Cottrell  "rotary  perfecting"  presses  were 
made,  the  first  of  all  presses  to  satisfactorily  print  both  sides  of 
fine  "illustrated"  sheets  from  a  roll  of  paper  without  "offsetting." 
was  brought  out,  and  to  this  other  improvements  were  added,  so 
that  finally  the  sheets  were  cut  with  smooth  edges  and  folded 
into  any  desired  form,  all  at  one  operation,  without  waiting  for 
the  ink  to  dry.  These  improvements  gave  the  Cottrell  printing 
presses  an  advanced  position  which  has  never  been  lost. 

Very  shortly  before  the  death  of  the  elder  Cottrell,  in  1893, 
the  business  was  incorporated  by  his  three  sons,  Edgar  H., 
Charles  P.  and  Calvert  B.  Cottrell,  Junior,  and  himself,  as  the 

113 


114        FACTORY  MANAGER  AND  ACCOUNTANT. 

C.  B.  Cottrell  &  Sons  Company,  the  fourth  and  youngest  son, 
Arthur  M.,  becoming  a  partner  in  1900,  soon  after  the  untimely 
death  of  Calvert  B.  Cottrell,  Junior.  All  of  the  sons  were  bred 
to  the  trade,  and  are  practical  machinists,  and  inherit  their 
father's  rather  unusual  combination  of  inventive  genius  and  busi- 
ness ability. 

The  Cottrell  factory  is  one  of  the  most  perfectly  organized 
of  American  machine  shops.  This  establishment  makes  its  own 
castings  and  forgings,  and  employs  a  large  outside  force  of  both 
salesmen  and  workmen,  besides  450  inside  workmen,  and  con-^ 
sequently  uses  a  very  full  list  of  blanks,  which  have  been 
worked  out,  simplified,  reduced  in  size,  and  brought  into  the  most 
labor-saving  form  at  a  very  large  expenditure  of  time  and 
thought,  and  are,  if  not  the  very  best,  certainly  among  the  best 
of  their  respective  sorts,  and  are,  therefore,  entirely  reproduced 
here,  although  many  of  them  are  not  used  in  cost-finding.  A 
vast  amount  of  toil  and  uncertainty  can  be  avoided  by  the  use  of 
well-devised  blank  forms,  which  ensure  the  record  of  all  required 
items,  and  reduce  the  manuscript  requirements  to  the  lowest 
terms.  These  Cottrell  forms  are  excellent  examples  of  the  most 
modem  aids  to  the  conduct  of  a  good-sized  manufacturing 
business,  and  will  undoubtedly  be  closely  scrutinized  by  all 
readers  interested  in  the  sales  of  factory  product. 

The  whole  business,  commercial  and  mechanical,  is  subdi- 
vided into  units  of  very  limited  area,  so  that  expense  items  can 
be  traced  to  their  origin  with  certainty.  The  reduction  of  the 
size  of  the  field  under  observation  is  an  absolute  necessity,  if 
accurately  detailed  costs  are  desired. 

The  Factory  Offices. 

As  will  be  seen  by  the  plan  of  the  Cottrell  works,  the  factory 
offices  are  at  the  west  end  of  the  principal  machine-shop  struc- 
ture. The  office  building  is  of  brick  and  stone,  with  very  large 
vaults  on  the  first  floor  and  above  as  well,  the  upper  floor  of  the 
office  building  being  used  for  the  drawing  room. 

Everything  connected  with  the  office  building  is  of  the  finest 
description,  all  the  furniture  is  of  quartered  oak,  and  the  cabinets 
and  card  trays  are  of  the  latest  type,  all  heavy  drawers  running 
on  ball  bearings,  and  the  revolving  cabinet  in  the  general  office 


C.  B.  COTTRELL  &  SONS  COMPANY. 


115 


PLAT  OF  THE  C.    B.   COTTRELL   &   SONS   CO.  S    WORKS 
A  few  of  the  minor  outlying  buildings  are  not  shown. 


116        FACTORY  MANAGER  AND  ACCOUNTANT. 

being  also  on  ball  bearings  and  moving  with  a  touch  of  the 
finger. 

Chart  of  Authority. 

rhis  is  a  reproduction  of  a  small  blue  print  sheet  issued  to 
officials,  defining  rank  and  precedence  and  showing  the  factory 
and  shop  subdivisions. 

The  duties  of  officials  are  carefully  apportioned,  so  that 
those  of  lower  grades  are  confined  almost  exclusively  to  routine 
performances,  occupying  nearly  the  entire  working  hours  of  the 
day,  while  the  higher  functionaries  have  very  small  fixed  de- 
mands on  their  timie,  and  so  are  left  free  to  give  attention  to 
whatever  may  be  most  important  at  the  moment. 

Location  of  Officials. 

The  head  of  the  sales  department  manages  the  New  York 
office,  and  the  sales  offices  in  other  cities. 

The  general  office  staff  (see  Chart  of  Authority)  occupies 
the  different  rooms  of  the  office  building  (see  plan  of  the  works). 
The  production-order  clerk's  desk  is  in  an  office  room,  between 
that  occupied  by  the  head  of  the  "Department  of  Product,"  who 
is  the  general  business  manager  of  the  factory,  the  head  of  the 
"Department  of  Plant,"  who  is  the  factory  superintendent,  and 
the  general  office  manager,  and  the  main  machine-shop  floor. 
The  three  principal  officials  named  occupy  the  principal  room  in 
the  office  building  together,  having  separate  desks.  The  same 
room  is  used  for  the  reception  of  visitors  and  business  callers,  and 
is  furnished  with  the  three  desks  specified,  and  also  has  a  fourth 
desk  used  by  the  manager  of  the  New  York  office  when  at  the 
factory,  a  large  library  table  covered  with  current  publications, 
a  telephone  and  chairs. 

A  very  elegant  corridor  runs  between  the  machine-shop  and 
the  offices.  The  office  room  next  the  corridor  entrance  is  occupied 
by  the  purchase  agent.  Next  comes  the  paymaster's  room,  then 
the  cost  clerk's  room,  then  the  general  accountant's  and  cashier's 
department,  and  finally  the  large  room  occupied  by  the  three 
principal  officers,  as  specified. 

The  production-order  clerk  does  not  appear  on  the  Chart 
of  Authority.  This  position  is,  in  a  shop  sense,  that  of  private 
secretary  to  the  head  of  the  department  of  product,  and  his  duty 


C.  B.  COTTRELL  &  SONS  COMPANY. 


117 


1 

Q 

a 

a 
t 
1 

=1 

S 
•c 

^1 

.1 
1 

if 

2f 

li 

4 

b* 

dS 

b. 

O 

5s 

H 

^•" 

^ 
S 

% 

H 

oa 

to 

04 

a 

-"J 

a 

s 

§ 

.-•1 

2  >• 

i 

^i 

"a 

1 

II 

i{ 

i 

il 

S 

H 

0< 

O    (A 

2ftB 

2? 

A 

S-« 

^1 

S? 

o 

If 

IS 

il 

11 

"1 

J  9 

'as 

if 

il 

' 

1 

i 

"1 

-1 

g 

«-   1 

» - 

«? 

nJ 

ll 

.-a 

E 

-1^ 

s 

II 

II 

o 

^ 

1 

Pk 

1 
1 

' 

i 

1 

■g 

1 

! 

1 

118        FACTORY  MANAGER  AND  ACCOUNTANT. 

is  simply  to  detail  the  orders  of  the  head,  and  translate  them  into 
shop  terms. 

The  purchase  agent  makes  the  purchases,  receives  commer- 
cial travelers,  and  makes  the  repairs  production  orders  as  a 
rule.     (See  form  19.) 

The  paymaster  receives  all  time  cards,  makes  up  the  payroll 
and  admits  tardy  workmen  to  the  factory. 

The  cost  clerk  and  his  subordinate,  the  cost-analysis  clerk, 
and  two  assistants  handle  the  production  records. 

The  chief  accountant  and  two  assistants  and  the  cashier  take 
care  of  the  commercial  business  and  the  cash,  the  cashier  having 
charge  of  the  correspondence  files. 

The  very  fine  cabinet  located  adjacent  to  the  desks  of  the 
general  office  manager  and  the  factory  superintendent  is  mounted 
en  a  stand,  and  fitted  to  revolve  on  ball  bearings.  The  size  of 
this  cabinet  is  21  }i  inches  high,  2^/2  inches  long,  and  iSJ/g 
inches  deep.  It  has  ten  drawers,  inscribed  on  the  left-hand  row 
reading  from  the  top  down:  "Press  Orders  Shipped,"  "Em- 
ployee's Complaint  Cards,"  "Purchase  Orders  Unfilled";  on  the 
middle  row,  "Press  Orders  in  Progress,"  "Collection  Cards  Set- 
tled," "Purchase  Orders  Filled";  and  on  the  right-hand  row, 
"Specification  Book  and  Wabash  File  Index,"  "Shipping  Mem- 
oranda," "Cost  Cards"  and  "Claims  Slips." 

This  cabinet  and  a  periodical-filing  cabinet  in  the  main 
office  room  are  aids  of  the  greatest  value  in  office  work. 

Mechantcal  Aids. 

Typewriters  are  used  in  the  offices,  and  there  are  three 
"Comptometers"  in  use  in  the  counting  room.  The  factory  ac- 
counting is  very  largely  on  cards,  and  detachable  binding  is  the 
rule  for  account  volumes. 

A  stencil  machine,  which  is  to  the  marking  brush  what  the 
typewriter  is  to  the  pen,  cuts  stencils,  generally  in  paper,  for 
marking  every  shipment.  By  use  of  this  machine,  a  boy  can  cut 
stencils  of  thick  paper  for  a  few  cents  each,  thus  ensuring  correct, 
legible  and  uniform  marking  of  all  shipments  to  the  same  ad- 
dress. 

Electric  light  is  used  exclusively  for  blue-printing. 
.  Communication  throughout  the  factory  is  by  the  "in"  and 


C.  B.  COTTRELL  &  SONS  COMPANY.  119 

'•out"  basket  and  constantly  journeying  messenger  system.  Every 
officiars  desk  is  furnished  with  an  "in"  basket,  and  an  "out" 
basket,  and  messages  are  very  promptly  delivered  without  any 
messenger  call  whatever.  The  departments  are  also  all  con- 
nected by  telephone,  and  "buzzer"  calls  are  on  every  foreman's 
desk. 

The  shop's  time  system  makes  all  the  clock-dials  in  the  fac- 
tory show  exactly  the  same  time,  a  matter  of  considerable  im- 
portance. 

Shops,  Workmen  and  Labor  Conditions. 

There  is  a  framed  and  glazed  card  of  "Rules,"  inconspicu- 
ously hung  near  the  office  of  the  machine-shop  superintendent, 
which  specifies  working  hours,  6:30  Al  M.  t5o  12,  noon,  and 
I  P.  M.  to  6  P.  M.  for  five  days  in  the  week,  and  from  6:30  A.  M. 
to  12,  noon,  on  the  last  work  day  .of  the  we^k. 

The  factory  runs  double  shift  much  of  the  time. 

The  rules  also  specify  that  there  is  to  be  no  smoking  in 
the  factory  or  on  the  premises,  no  reading  during  working  hours, 
and  that  tools  and  machines  shall  be  properly  cleaned  and  cared 
for,  and  altogether  they  are  very  far  from  laying  down  vigorous 
limitations  of  conduct. 

The  workmen  are  almost  wholly  Americans,  principally  of 
English  ancestry,  and  there  are  many  instances  of  two  genera- 
tions of  the  same  family  employed  as  workmen. 

The  town  is  without  trolleys,  and  the  bicycle  is  very  largely 
used  by  all  classes.  The  company  makes  no  systematic  provision 
for  housing  its  workmen. 

The  factory  heating  and  ventilation  is  by  a  blower  system, 
sanitation  is  excellent,  and  the  drinking  water  is  all  supplied 
from  the  "Cottrell  Spring,"  a  large  natural  spring  on  the  "Cot- 
trell  Farm,"  little  more  than  half  a  mile  from  the  factory.  A  spur 
of  the  N.  Y.,  N.  H.  &  H.  Railway  enters  the  factory  at  one  end, 
and  the  Pawcatuck  River  bounds  the  factory  site  on  the  south, 
giving  abundance  of  water  for  factory  uses.  The  environment 
is  rural  and  puritanic;  the  town  is  "no  license"  and  harbors  no 
irregularities  of  any  sort. 

The  factory  has  no  benevolent  association,  no  library  and 
no  distinctive  social  features. 


120        FACTORY  MANAGER  AND  ACCOUNTANT. 

Th-e  shop  pace  is  fast,  and  the  greatest  possible  use  is  made 
of  machinery,  the  policy  being  to  use  a  very  large  machine  plant 
with  the  smallest  possible  manual  attendance,  and  some  very 
surprisingly  small  labor  costs  are  obtained,  especially  in  the 
particular  of  printing-press  cylinder  finishing.  The  press  cylin- 
ders are  bored,  mounted  on  their  shafts,  turned  and  ground  to 
very  small  error  limits  at  incredibly  low  prices. 

The  workmen's  entering  time  is  recorded  on  a  unique  ma- 
chine operated  by  a  youth,  this  tim.e  recorder,  invented  and  pat- 
ented by  the  Cottrells,  indenting  the  time  sheet  for  each  man's 
number  as  he  passes  the  time-record  window.  As  the  workman 
passes  he  simply  calls  his  number,  and  the  recorder  operator 
moves  the  lever  which  indents  the  time-record  sheet  opposite 
the  number  called,  as  fast  as  the  men,  who  touch  nothing  what- 
ever, can  pass  the  window.  When  the  whistle  sounds  for  start- 
ing the  time  taker  turns  the  men  yet  outside,  so  that  they  must 
pass  the  paymaster's  window,  where  the  least  time  loss  is  half  an 
hour. 

The  youth  who  operates  this  time  recorder  is  expert,  and 
can  pass  the  450  hands  into  the  works  inside  of  ten  minutes. 
The  whistle  is  blown  ten  minutes  before,  and  at  starting  time. 

Time  records  are  made  on  entering  only.  If  a  hand  wants 
to  leave  before  12  or  6  o'clock  he  must  turn  in  his  time  card  to 
his  foreman  and  obtain  consent  to  his  departure.  Full  time,  58 
hours  a  week,  is  the  rule,  and  the  pay  is  by  hour  and  piece  rates, 
nc  "premium"  rate  being  given,  and  the  percentage  of  piece-rate 
payments  is  small,  being  confined  principally  to  planer  work  and 
the  cylinder  finishing  before  mentioned.  Although  none  of  the 
later  methods  of  stimulating  the  workmen  to  increased  produc- 
tion is  used,  the  pace  of  the  factory  is,  as  before  stated,  fast,  and 
voluntary  diligence  is  the  rule. 

Component  Tracing. 

The  distinguishing  feature  of  the  Cottrell  factory  practice 
IS  the  method  by  which  components  are  traced,  their  shop  travels 
dated  and  recorded,  and  their  location  and  stage  of  completion 
made  always  ascertainable  at  any  moment. 

When  the  experienced  visitor  first  views  the  Cottrell  erecting 
floors  and  sees,  maybe,  40  presses  in  process  of  erection,  no  two 


C.  B.  COTTRELL  &  SONS  COMPANY.  121 

lots  exactly  alike,  some  comparatively  simple,  and  some  of 
the  most  complex  character  imaginable,  he  is  at  once  impressed 
with  the  extreme  difficulty  of  keeping  track  of  the  many  thou- 
sands of  parts  which  must  evidently  be  constantly  under  con- 
struction, and  his  curiosity  is  accentuated  when  he  discovers  that 
no  less  than  900  different  castings  production  orders  are  some- 
times written  for  a  single -press,  and  that  the  entire  structure 
may  require  as  many  as  3,500  differing  components  for  its  com- 
pletion, counting  forgings  as  well  as  castings.  A  great  mul- 
titude of  these  differing  components  are  comparatively  small,  and 
are,  of  course,  made  in  large  lots  and  kept  in  artock  in  the  store- 
room, ready  for  use  as  required.  But  making  full  allowance  for 
the  aid  given  by  the  storeroom,  it  is  clear  that  there  must  always 
be  a  vast  number  of  unlike  pieces  in  progress  in  the  factory, 
probably,  in  fact,  never  less  than  10,000  or  15,000  different 
pieces. 

It  is  absolutely  necessary,  for  factory  purposes,  that  three 
things  should  always  be  known  of  each  individual  factory  pro- 
duction, great  or  small,  simple  or  compound.  First,  under  what 
production  order  the  component  is  produced;  second,  where  the 
component  is  located  at  any  instant;  third,  what  the  state  of 
progress  is.  All  this  must  be  known  concerning  subproductions. 
In  regard  to  principal  productions,  it  is  needful  to  know  what 
components  of  each  are  completed,  and  in  what  stage  of  prog- 
ress the  incomplete  components  are,  at  any  instant  of  inquiry. 

Not  only  must  these  things  be  ascertainable  in  regard  to  the 
single  component  or  the  principal  order,  but  they  must  be  know- 
able  without  loss  of  time. 

How  shall  this  information  be  so  recorded  as  to  be  in- 
stantly available?  If  any  form  of  written  records  is  consid- 
ered, it  at  once  becomes  evident  that  something  beyond  ordinary 
indexing  must  be  used  to  locate  the  record.  With  thousands  of 
components  in  progress  in  the  factory,  many  of  them  will  change 
their  locations  from  one  department  to  another  at  the  same 
time;  hence  great  celerity  in  record  finding,  and  in  record  mak- 
ing on  the  record  sheet  when  found,  must  be  possible.  One 
man  must  do  what  work  in  writing  the  records  is  needed,  be- 
cause confusion  would  surely  follow  if  two  men  endeavored  to 
do  the  work.     Clearly,  this  matter  of  accurately  following  so 


122        FACTORY  MANAGER  AND  ACCOUNTANT. 

great  a  number  of  pieces  in  the  factory  demands  extreme  meas- 
ures. The  component  histories  must  be  written,  since  no  mem- 
ory could  by  any  possibility  retain  the  record. 

First,  then,  what  is  the  simplest  and  shortest  dated  record 
of  a  performance? 

If  the  day  is  a  small  enough  time  unit,  then  four  date 
symbols,  as  "17/11"  for  "November  17th,"  is  brief,  and  can 
be  written  quickly;  but  how  about  writing  the  story  of  the  oc- 
currence, which  alone  gives  the  date  record  value? 

The  thing  on  which  the  date  record  is  made  must  be 
moved  to  write  the  inscription  on  it,  and  must  be  replaced 
for  safe  keeping.  Here,  then,  are  three  actions  to  be  per- 
formed, taking  the  record  out  of  something  to  write  the  date 
on  it,  writing  that  date,  and  putting  the  record  back  in  some  safe 
receptacle  for  future  reference. 

Charles  P.  Cottrell's  conception  of  the  solution  of  this 
"tracing"  problem  was  to  place  a  small,  stiff  card,  bearing  the 
component  symbol  and  order  number,  in  a  grooved  tray,  stand- 
ing upright,  when  a  component  accompanied  by  its  production 
order  entered  a  factory  department,  and,  say  that  the  card  was 
the  component,  and  the  grooved  tray  was  the  department.  The 
nature  of  the  operation  is  always  determined  by  the  factory 
department.  The  stiff  cards,  each  in  its  own  groove,  standing 
upright  alone,  can  be  selected  at  a  glance.  When  the  first  de- 
partment operation  is  completed  and  the  component  must  go 
to  another  department,  the  card  is  taken  out  of  the  tray  repre- 
senting that  department,  the  date  written  on  the  back  of  the 
card  with  the  department  number,  and  the  card  put  in  another 
tray  representing  the  department  to  which  the  component  is 
to  be  next  taken.  Here,  then,  is  the  whole  story,  the  entire 
history,  recorded  by  two  movements  of  the  card,  and  by  writ- 
ing either  3  or  5  characters  on  the  back  of  the  card,  in  addition 
to  writing  the  department  number. 

For  example,  this  dated  record,  "November  17,  1902,  com- 
ponent 10  K-No.  109,  had  been  completed  as  to  planing,  and 
was  placed  in  the  drilling  department,"  can  be  made  by  simply 
taking  a  card  out  of  a  tray  in  which  the  card  stands  upright, 
with  its  symbol-inscribed  face  fully  exposed,  so  that  it  may 
be  selected  by  mere  visual  observation  of  the  cards  in  the  tray. 


C.  B.  COTTRELL  &  SONS  COMPANY.  123 

and  writing,  at  the  most,  five  characters,  "17/11,"  on  the  card  and 
then  transferring  the  newly  dated  card  to  another  tray,  represent- 
ing th-e  shop  section  which  the  component  is  next  to  enter.  This 
is  certainly  a  very  quick  and  sure  method  of  producing  this 
record. 

The  whole  internal  economy  and  practice  of  the  Cottrell 
factory  is  based  on  the  use  of  small,  stiff  cards,  set  in  trays,  as 
specified. 

Glossary  of  Terms  Used  in  the  Cottrell  Works. 

Basket. — "In"  and  "out"  communication  receptacles,  usually 
placed  on  the  tops  of  the  desks  of  factory  officials  to  hold  fac- 
tory communications.  These  communications  are  distributed  to 
their  receivers  by  a  constantly  traveling  messenger,  who  asks 
no  questions  and  makes  no  remarks,  but  simply  clears  the  "out" 
baskets  and  fills  the  "in"  baskets  with  what  he  may  have  for  them. 

Cabinet. — Case  or  chest  of  sliding  drawers,  used  to  hold 
cards  inscribed  with  factory  accounting  records,  or  cards  bear- 
ing any  inscriptions  of  any  sort,  or  books  of  quarter-sheet  size 
blue  prints. 

Component. — Any  single  piece  or  part  of  any  machine. 
In  this  book  "component"  is  applied  to  parts  of  machines  only. 
Components  are  "simple,"  if  they  are  integral,  of  one  piece 
cnly,  and  "compound"  if  composed  of  two  or  more  pieces, 
named  and  treated  as  one  piece  after  the  parts  are  assembled. 

Costing. — Cost-finding,  or  cost-keeping.  This  word  is 
used  by  English  and  Scotch  factory  accountants,  and  is  short 
and  graphic,  and  will  be  used  in  this  book. 

Destroyed. — Some  traveling  forms  having  functions 
relating  to  the  factory  only,  are  "destroyed"  as  soon  as  their 
work  is  done.  "Filed"  and  "destroyed"  are  the  two  words  used 
to  indicate  the  end  of  the  active  life  of  the  form. 

Filed. — Finally  disposed  of  and  done  with,  except  as  to 
casual  future  reference.  The  factory  intends  to  preserve  com- 
plete records  of  every  performance,  fully  dated,  so  long  as 
such  record  may  be  useful.  In  many  cases  the  record  must  be 
permanently  kept.  In  many  other  cases  the  record  need  be  kept 
for  only  six  months  or  a  year. 

Fill,    Filling,    Filled. — ^All    forms    have    spaces    to    be 


124        FACTORY  MANAGER  AND  ACCOUNTANT. 

filled  in  manuscript  or  typewriting.  So  far  as  possible,  the 
use  of  the  pen  is  avoided,  typewriting  being  less  liable  to  mis- 
lead the  reader.  To  "fill"  a  form  is  to  write  on  it  what  is  needed 
to  put  it  in  work.  Some  forms  are  vivified  by  the  mere  act  of 
filling;  other  forms  have  to  be  vivified  by  an  official  superior  to 
the  writer,  who  fills  the  form.  In  general,  to  "fill"  a  form  is  to 
begin  its  action.  To  "file"  a  form  is  to  end  its  action.  The 
words  "fill"  and  "file"  are  short  and  graphic;  they  resemble 
each  other  more  closely  than  is  desirable,  but  because  of  brevity 
they  are  adopted  for  use  in  this  book. 

Form. — Any  printed  blank,  having  spaces  to  be  filled  in 
manuscript.  The  "form"  is  the  all-important  feature  and  agent 
of  modern  factory  costing  and  accounting,  and  form-space  titles 
are  of  the  highest  importance  in  labor  saving;  and  in  general, 
a  "form"  is  a  special  tool,  designed  with  the  greatest  care  to 
perform  certain  functions  in  the  best  possible  manner,  and 
the  forms  shown  are  all  the  results  of  many  costly  experiments, 
and  are  of  very  great  value  for  comparison,  and  also  as  good 
examples  of  approximations  to  ideal  construction, 

Form-Back. — In  many  cases  the  back  of  a  form  is  printed 
with  blank-space  headings  and  titles,  designated  in  this  book  by 
the  inclusive  term  form-back. 

Head. — The  autocrat  or  chief  ruler  of  the  factory.  Used 
as  a  short  title,  to  avoid  two  or  three  words  every  time  the 
chief  executive  is  mentioned. 

In  Work. — A  form  or  document  is  "in  work"  when  it 
has  been  vivified.  A  piece  of  machinery  is  "in  work"  when  the 
rough  casting  or  forging  or  rough  stores  for  producing  the 
piece  go  to  the  working  floors  of  the  factory. 

Lists. — Printed  or  written  lists  of  components  of  com- 
plete, assembled  machines.  The  lists  contain  the  names  and 
symbols  of  all  the  different  pieces  contained  in  one  machine 
when  it  is  complete,  ready  for  shipment. 

Lodgement. — The  temporary  and  non-final  resting  place  of 
a  journeying  form  or  factory  document.  The  lodgement  of  forms 
is  an  important  functional  condition,  and  the  word  is  necessary. 

Office. — The  factory  office,  as  distinguished  from  the  vari- 
ous offices  of  the  factory  interior.     The  factory  interior  offices 


C.  B.  COTTRELL  &  SONS  COMPANY.  125 

house  the  factory  department  heads,  beginning  with  the  machine 
shop  superintendent. 

Official. — ^Any  one  having  authority  to  give  working  orders 
to  another. 

Punched. — Officially  marked  as  vised  and  approved  by  cut- 
ting with  official  punch.  The  punch  is  used  in  the  Cottrell  fac- 
tory by  the  machine  shop  superintendent  only. 

Tray. — Any  receptacle  for  holding  cards  or  forms.  The 
whole  economy  and  practice  of  the  Cottrell  factory  is  based 
upon  the  use  of  cards  and  trays.  The  "trays"  may  either  be 
card-cabinet  drawers,  or  special  boxes  without  covers,  made  to 
fit  the  particular  "forms"  placed  in  them.    See  "Waiting  Tray." 

Vise. — To  officially  look  over,  examine,  approve  and  pass. 
Many  of  th-e  Cottrell  forms  are  migratory,  and  perform  im- 
portant functions  by  merely  passing  through  the  hands  and 
under  the  eyes  of  officials  who  do  not  fill  or  file  them,  but 
either  mark  them  as  approved,  or  perhaps  retain  them  for  a  time, 
and  then  pass  them  on  to  another  official.  The  word  "vise"  is 
used  in  this  connection.  There  is  no  fully  supporting  author- 
ity for  this  use  of  "vise,"  pronounced  "vize,"  but  we  have 
^'revise"  the  French  "vise,"  pronounced  "vezay."  Vised,  with 
the  English  pronunciation  in  the  sense  given,  is  a  short  and 
useful  word,  and  will  be  employed  in  this  book. 

Vivify. — To  vitalize  and  make  mandatory  and  effective. 
All  factory  orders  are  supposed  to  be  written.  Oral  orders  are 
used  only  in  cases  of  emergency  and  disaster,  and  have  no 
part  in  the  intended  course  of  factory  procedures.  All  forms 
are  "vivified"  or  authorized  by  the  signature,  initials,  mark  or 
punch  of  some  official,  whose  sign  manual  puts  the  form  in 
work,  and  shows  who  is  responsible  for  the  issue  of  the  form. 

Voucher. — Any  convincing  evidence  or  the  best  evidence  of 
occurrence  or  validity. 

Waiting  Tray. — Traveling  forms  are  held  at  various 
stations,  waiting  event  occurrences,  in  "waiting  trays."  Upon 
the  occurrence  of  the  €vent,  the  form  may  be  dated  and  sent 
on  its  way,  or  may  be  dated  and  transferred  to  another  lodge- 
ment, or  may  be  simply  changed  to  another  tray,  or  to  its  final 
''filed"  book,  tray,  drawer,  compartment  or  box. 


126        FACTORY  MANAGER  AND  ACCOUNTANT. 

Objections  to  the  Use  of  Written  Records  and  Messages 
IN  THE  Factory. 

Records  must  be  written,  but  for  factory  use  written  rec- 
ords should  be  the  fewest  possible. 

Man  does  not  read  written  or  printed  inscriptions  by  nature, 
and  minds  liberally  developed  in  the  direction  of  clerkly  lore 
are  seldom  coupled  with  sturdy  workmen's  bodies.  Reading 
is  an  acquirement,  not  an  instinctive  function,  and  all  factory 
managers  well  know  the  absolute  necessity  of  avoiding  occa- 
sion for  the  exercise  of  literary  functions  by  workmen. 

But  to  see,  to  feel,  to  look  at  things  and  handle  them  and 
so  find  out  all  about  them,  are  our  natural  methods  of  obtain- 
ing information,  and  any  means  of  giving  factory  instructions 
which  can  be  used  by  observation,  without  more  than  a  mental 
number  and  symbol  notation,  is  far  to  be  preferred  to  any  in- 
dexed or  tabulated  form  of  inscriptions  whatever. 

Not  only  is  the  tangible  object  the  more  readily  under- 
standable, and  the  more  quickly  comprehended,  but  it  is  the 
more  willingly  studied;  many,  perhaps  most,  men  dislike  read- 
ing, but  it  is  rare  indeed  to  find  a  man  who  is  not  ready  to  use 
his  eyes  to  simply  look  at  things  which  he  is  not  called  upon 
to  examine  with  very  close  attention. 

It  is  this  natural  inclination  to  look  and  handle,  and  the 
equally  strong  natural  human  reluctance  to  study  closely,  which 
makes  the  card  substitute  for  the  thing,  and  the  tray  division 
substitute  for  the  place,  so  very  certain  and  reliable  a  method  of 
recording  and  revealing  a  history,  and  also  makes  it  so  very 
difficult  to  devise  written  instructions  which  working  men  will 
comprehend  and  follow. 

Visibility  in  the  Factory. 

It  is  unquestionably  a  correct  general  proposition  to  say 
that,  so  far  as  is  possible,  everything  in  the  factory  should  be 
so  stored  and  kept  as  to  be  readily  seen.  Nothing  whatever 
that  will  endure  exposure  to  light  should  be  hidden  away. 
Stores,  racks  and  receptacles  should  be  as  open  to  the  eye  as 
possible.  The  shop  floor  should  be  kept  free  from  all  material 
not  in  work,  so  that  things  out  of  place  will  be  instantly  noted. 
Round  stock,  when  cut  off  to  order  in  varieties  and  quantities^ 


C.  B.  COTTRELL  &  SONS  COMPANY.  127 

should  not  be  simply  piled  together,  but  should  be  so  racked 
as  to  permit  instant  inspection  of  every  piece. 

In  the  Cottrell  factory  the  vast  number  of  pieces  constantly 
in  hand  makes  visibility  a  necessary  condition  of  economy,  and 
the  greatest  consideration  is  everywhere  given  to  securing  dis- 
play and  exhibition,  and  avoidance  of  covering  up  and  hiding 
of  things. 

The  Cottrell  storerooms  and  racks  are  excellent  examples  of 
a  good  system,  and  show  how  simply  and  cheaply  stores  may  be 
displayed  by  well  designed  racks  and  sheltering. 

The  Cottrell  Production  Orders. 

All  production  orders  come  from  the  Department  of  Prod- 
uct, and  are  made  on  form  lo,  which  see,  except  orders  for 
storeroom  replenishment.  The  storeroom  has  a  maximum  and 
minimum  stores  limit  for  each  item  of  material,  and  the  store- 
keeper, informed  by  his  card  inventory  of  stores,  sends  replen- 
ishment requisitions  to  the  production-order  clerk  directly,  with- 
out other  authorization  by  the  department  of  product  than  is 
given  by  depletion  of  stores. 

The  production  orders  may  be  designated  as  follows: 

1.  Principal  production  orders,  sent  directly  from  the  de- 
partment of  product  to  any  factory  section  or  department. 

2.  Sub-production  orders,  one  for  each  component  of  a 
principal  production  order. 

3.  "S.  K.,"  or  stores  replenishment  orders.  All  components 
kept  in  stock  in  the  storeroom  have  maximum  and  minimum  limits, 
^he  storekeeper  being  responsible  for  the  maintenance  of  num- 
bers fixed. 

4.  Repair  production  orders,  and  orders  for  minor  produc- 
tions, having  but  few  components. 

Placing  the  Principal  Order  in  Work. 

The  principal  production  order  is  made  on  form  10,  and 
nine  copies  of  the  principal  production  order  are  sent  by 
the  head  of  the  department  of  product  to  the  following  officials : 
Two  go  to  the  production-order  clerk,  one  for  the  clerk,  and 
one  for  reference  by  the  Head.  These  two  copies  are  filled 
separately  by  the  production-order  clerk.     One  copy  each  is  sent 


128        FACTORY  MANAGER  AND  ACCOUNTANT. 

to  the  purchase  agent,  the  machine-shop  superintendent,  the 
storekeeper,  the  transfer  clerk,  the  forge-and-foundry  clerk,  the 
smithy  foreman,  and  the  foundry  foreman.  Thus  all  the  heads 
of  departments  of  the  factory  are  told  that  an  order  bearing  a 
certain  symbol  and  order  number  has  been  issued,  calling  for, 
say,  the  building  of  six  "12K"  printing  presses.  No  detailed 
information  is  contained  in  this  principal  order,  which  is  the 
personal  production  of  the  Head,  and  must  be  made  with  the 
least  possible  routine  labor,  upon  receipt  of  a  principal  order. 
The  purchase  agent  may  at  once  proceed  to  place  orders  for 
material  for  these  new  six  "12K"  presses,  the  storekeeper  may 
issue  his  requisitions  for  the  stock  parts  needed,  the  smith  may 
begin  the  forgings,  and  the  foundry  may  commence  on  the  cast- 
ings, but  how  shall  all  these  officials  obtain  their  detail  informa- 
tion? This  must  of  course  come  from  the  drawing  room,  and  is 
furnished  in  the  form  of  printed  lists  of  castings  and  forgings, 
each  component  bearing  its  own  number,  and  the  lists  being 
headed  with  the  principal-production  symbol,  "12K"  in  this  in- 
stance. The  copy  for  these  printed  lists  (see  form  11  A)  comes 
from  the  drawing  room,  and  can  only  be  made  after  the  draw- 
ings are  made  and  detailed. 

The  Cottrell  Drawings  and  Blue  Prints. 

The  regular  drawing  sheet  size  is  41  inches  long  by  24 
inches  high. 

Construction  drawings  cover  the  sheet,  and  are  made  on 
white  paper,  inked  in,  and  traced,  and  for  factory  use  are  blue, 
printed  by  electric  light,  and  mounted  on  heavy  mill  boards, 
larger  than  the  blue  prints,  with  shellac  varnish.  The  mill  boardn 
are  varnished,  but  the  blue  prints  are  not.  The  mill  boards  might 
well  have  metallic  corners,  but  are  not  so  protected.  These 
assembled  drawings  are  little  used,  except  in  case  of  new  or 
irregular  constructions.  The  regular  work  is  so  familiar  to 
the  erectors  that  no  assembled  drawing  is  needed.  On  one  side 
of  the  solitary  example  noted  on  the  whole  erecting  floors,  Nov. 
II,  1902,  a  small  blue-print  card  of  decimal  equivalents  of  inches 
and  fractions  was  clipped,  which  would  not  have  been  there 
had  the  drawing  dimensions  been  given  by  the  metric  system. 

The  detail  drawings  are  so  placed  on  the  26  by  41  inch  sheets 


C.  B.  COTTRELL  &  SONS  COMPANY.  129 

as  to  permit  quartering  these  large-sheet  blue  prints  without 
mutilating  piece  drawings,  for  the  purpose  of  making  up  books 
of  blue-print  details. 

The  symbol  for  each  Cottrell  press  is  a  compound  of  a 
number  and  letter,  the  number  giving  the  size  of  sheet  the  press 
will  print,  and  the  letter  indicating  the  style  of  press.  Thus, 
"loK"  specifies  a  "4- roller,  2-revolution"  press,  to  print  one  side 
of  a  40-inch  by  60-inch  sheet.  The  symbol  for  this  particular 
press,  as  a  unit,  is  "loK."  Each  of  the  components  which  go 
to  make  up  the  completed  "loK"  structure  has  a  numerical 
symbol  only,  as  "35."  In  the  "loK"  press,  "35"  is  the  com- 
ponent number,  indicating  the  impression  cylinder,  and  this 
*'35"  is  prefixed  by  the  press  symbol  "loK,"  making  the  symbol 
*'ioK35"  stand  for  "The  impression  cylinder  of  a  4-roller,  2-revo- 
lution press,  to  print  a  40-inch  by  60-inch  sheet  on  one  side." 

Regular  production  routine  only  is  here  outlined,  but  the 
production  forms  described  are  adapted  to  all  Cottrell  factory 
productions. 

Each  component  has  a  numerical  symbol  only,  the  numbers 
from  I  to  500  being  used  for  castings,  and  501  and  upward  being 
used  for  "forgings,"  which  include  all  components  not  castings. 

Besides  the  construction  drawings  on  mill-board  mountings, 
books  of  flat  >^ -sheet  size  blue  prints,  13  inches  by  20>4  inches, 
are  issued  from  the  drawing  room,  each  containing  a  complete 
set  of  detail  blue  prints,  exhibiting  all  dimensions  of  the  com- 
ponents of  one  press,  both  castings  and  forgings,  to  all  foremen 
who  have  to  do  with  the  specific  order  construction,  and  the 
•forge  shop  has  books  of  the  ^4 -sheet  size  forgings  only  given 
it,  and  in  addition  to  these  books  of  blue  prints,  bound  by  stitch- 
ing them  into  a  stiff  manila  back,  glued  to  the  outer  sheets,  loose 
^ -sheet  size  blue  prints,  13  inches  by  20>^  inches,  are  issued  to 
the  department  foremen  for  each  order,  and  by  them  given  to 
individual  workmen  as  wanted.  Blue  prints  are  made  by  elec- 
tric light,  and  one  man  is  employed  constantly  in  making  these 
34 -sheet  size  books  and  sheets,  which  are  replaced  as  often  as 
need  be. 

In  the  drawing  room  complete  manuscript  component  lists 
are  made  in  leather-bound  pass  books,  8^  inches  high  by  53^ 


130        FACTORY  MANAGER  AND  ACCOUNTANT. 

inches  long.  From  these  books  the  drawing  room  writes  the  copy 
from  which  the  Hsts  are  printed. 

The  left  hand  sides  of  the  lists  sheets  are  perforated  for  the 
brass  fasteners  by  which  the  sheets  are  bound  into  books  with 
special  canvas  covers,  made  to  order  for  this  use.  Next,  to  the 
right,  comes  a  ruled  column  for  the  component  numbers,  which 
run  from  r  to  500  for  castings  lists,  and  from  501  upward  for 
the  forgings  lists;  then  comes  the  names  of  the  components, 
printed  at  full  length.  At  the  right  hand  is  the  "S.  K."  column ; 
all  components  having  S.  K.  following  their  names  are  kept  in 
stock  in  the  storeroom,  and  are  not  produced  except  upon  action 
of  the  storekeeper,  except  as  specified  "red  line  S.  K."  compo- 
nents.    (See  production-order  clerk.) 

Since  these  lists  are  in  the  hands  of  the  purchase  agent,  the 
storekeeper,  the  forge-and-foundry  clerk,  the  smithy  foreman  and 
the  foundry  foreman,  these  four  officials  may  begin  production 
on  receipt  of  a  principal  production  order.  The  purchase  agent 
knows  the  condition  of  the  factory  supplies  generally  and  can 
order  such  as  may  be  needed  for  the  new  product.  The  store- 
keeper can  see  what  replenishments  his  stock  needs,  and  can 
begin  them.  The  forge-and-foundry  clerk  can  see  that  the 
forgings  card  tray,  bearing  the  order  symbol,  is  properly  filled, 
and  can  send  the  tray  to  the  smith,  who  can  at  once  begin  the 
forgings,  using  his  book  of  blue-print  details  for  his  material 
and  size  directions.  The  foundry  foreman  can  go  to  his  cabinet 
tray  bearing  the  order  symbol,  and  order  the  patterns  into  the 
foundry  and  set  his  molders  at  work  on  them. 

So  far  in  this  story,  the  factory  has  been  pictured  as  a 
going  concern,  with  supplies  of  all  kinds  on  hand  for  immediate 
consumption.  But  these  supplies  must  have  come  in  by  purchase, 
and  the  purchase  must  be  paid  for,  and  now,  leaving  the  smithy 
and  the  foundry  to  produce  the  rough  forgings  and  castings,  the 
function  and  procedures  of  the  purchase  agent  will  be  followed, 
and  the  purchase  and  payment  forms  described. 

Purchase. 

In  case  of  purchase,  the  purchase  agent  turns  to  his  card 
file  of  quotations. 

Form  I.     Purchase  agent's  quotation  card.     White,  ruled  in 


C.  B.  COTTRELL  &  SONS  COMPANY. 


131 


red,  blue  and  black,  printed  in  black.     Size,  4  15-16  inches  long 
by  2  15-16  inches  high. 

Filled  by  purchase  agent  from  correspondence  or  other 
sources  of  information.  Filed  alphabetically  by  factory  stores 
designations.  Each  card  relates  to  one  single  specific  article, 
named  in  "Material"  column.  All  quotations  and  remarks  re- 
ferring to  the  article  specified  are  recorded  on  the  same  card, 
with  dates  of  tenders.  As  time  passes,  old  cards  are  replaced  by 
others  bearing  later  quotations,  the  old  cards  being  destroyed. 
These  cards  are  filed  in  a  four-drawer  cabinet,  on  top  of  the  pur- 
chase agent's  desk. 


y 

xr^ 

Form  I. 
DATE 

MATERIAL 

QUOTED  BY 

PRICE 

TERMS 

REMARKS 

.( 

FORM 


PURCHASE  AGENT  S  QUOTATION  CARD. 


Having  decided  his  purchases,  from  books  of  his  own, 
made  up  of  aggregates  of  selections  from  the  lists,  the  purchase 
agent  fills  form  2,  and  sends  it  to  the  department  of  plant  for  the 
vivifying  signature. 

Form  2.  Departmental  Purchase  Requisition.  Light  blue, 
thin  paper,  printed  and  ruled  in  black.  Size,  5^  inches  long 
by  3  15-16  inches  high. 

This  purchase  order,  form  2,  goes  to  the  department  of 
plant.  The  head  of  this  department  fills  the  "Order  From"  and 
"Standing  Order"  spaces,  and  then  vivifies  the  form  by  writing 
his  own  signature  in  the  "Approved"  space.     No  purchase  is 


133        FACTORY  MANAGER  AND  ACCOUNTANT. 


made  except  as  a  charge  against  some  "Standing  Order"  num- 
ber. The  list  of  titles  of  "Standing  Orders"  must,  of  course, 
vary  for  each  factory. 

Form  2  next  goes  to  the  purchase  agent,  whose  typewriter 
then  fills  form  4,  white  original,  form  4A,  yellow  carbon  dupli- 
cate and  form  4B,  blue  carbon  triplicate,  in  accordance  with  the 
requirements  of  form  2.  The  forms  4,  4A  and  4B  bear  the  same 
serial  number,  and  are  supplied  in  pads  in  the  usual  three-color  ar- 
rangement sequence.     After  being  filled  by  the  typewriter,  all 


Forma 
Purchasu  Order 

Depariincnt 

Date 

190 

Quantity- 

Descriptioa 

Order  Trom 

Purpose 

S.  0.  No. 

Wanted  by  what  date 

Required  by 

Approved 

C.  R  COTTBELL  &  SONS  CO.           REQUISITION  FOR  PURCHASES                                       | 

FORM   2.      DEPARTMENTAL  PURCHASE  REQUISITION. 

three  copies  go  to  the  purchase  agent,  with  form  2,  which  has 
had  its  purchase-order  number  filled  in  by  the  typewriter;  4, 
4A  and  4B  are  then  vised  and  signed  by  the  purchase  agent, 
who  then  has  four  purchase  forms  in  his  hands,  form  2,  form 
4,  form  4A  and  form  4B.  The  purchase  agent  files  form  2 
in  his  own  cabinet,  in  the  "Orders  Filled"  drawer,  where  it 
serves  as  his  authority  for  making  the  purchase.  The  white 
original,  form  4,  is  sent  by  the  purchase  agent  to  the  mailing 
clerk,  the  blue  triplicate  to  the  receiving  clerk,  and  the  purchase 
agent  files  the  yellow  duplicate  in  a  temporary  "Waiting  Tray," 
lodged  in  a  compartment  of  his  desk. 


C.  B.  COTTRELL  &  SONS  COMPANY,  133 

When  the  ordered  material  is  received  by  the  receiving 
clerk,  whose  desk  is  in  the  storeroom,  and  who  acts  as  assistant 
storekeeper  when  not  otherwise  engaged,  he  examines  it,  and 
certifies  receipt  and  date  with  his  signature  on  blue  triplicate, 
form  4B,  which  he  then  sends  to  the  purchase  agent,  who  sends 
the  triplicate  to  the  department  of  plant,  and  removes  the  dupli- 
cate form  4A,  yellow,  to  his  permanent  "Orders  filled"  four- 
drawer  cabinet  standing  at  the  left  of  his  desk. 

Invoices  come  to  the  purchase  agent,  who  stamps  each  one 
on  its  face  with  the  rubber-stamp  forms  3  and  3A,  and  fills  the 

first  three  spaces  of  form  3, 
and   fills   the   standing-order- 


PURCHASE  ORDER  No 
PRICE  CORRECT 


EXTENSION  CORRECT. 
QUANTITY  CORRECT- 


VOUCHER  NUMBER. 

Form  %. 


number  or  numbers  spaces  in 
form  3A.  A  single  invoice 
may  be  divided  into  allot- 
ments to  diflferent  standing- 
order  numbers.  After  this 
receipt,   price,   extension   and 

FORM  3.      RUBBER  STAMP  IMPRESSION.  ,         ,.  ,  .•/-.•  i 

standing-order  certification  by 
the  purchase  agent,  the  invoice  goes  to  the  department  of  plant, 
where  the  fourth  space  of  form  3  is  filled  from  form  4B,  by  the 
receiving  clerk  on  receipt  of  articles  as  per  invoice.  Form  4B 
is  held  by  the  receiving  clerk  until  it  is  wholly  satisfied  by  receipts. 
It  often  happens,  however,  that  partial  shipments  on  a  purchase 
order  are  received  by  the  receiving  clerk,  who  then  fills  an  "in- 
terdepartment  correspondence"  form,  form  10,  with  a  memo- 
randum of  the  partial  receipt,  and  sends  this  memorandum  to  the 
department  of  plant,  where  it  is  filed  in  the  "purchase  orders 
unfilled"  tray  of  the  revolving  cabinet,  and  held  until  the  re- 
ceiving clerk  advises  the  department  of  plant  of  the  completion 
of  receipt,  by  sending  form  4B, 


to  S.  O.  No. 

toS.  O.No. 

Form  3  A.        to  S.  O.  No.. 


blue  triplicate,  to  the  department 

of  plant,   where   it   is   stamped 

with  the  name  of  the  department 

head,   and  date  of  receipt,  and 

then  the  triplicate  blue  form  4B  ^°^^  3^-    ^^^^^^  '^^^^  impression. 

head,  and  date  of  receipt,  and  then  the  triplicate  blue  form  4B 

is  finally  disposed  of  by  sending  it  back  to  the  receiving  clerk  for 

filing  in  the  storeroom  cabinet,  or  if  the  purchase  is  not  a  direct 


134        FACTORY  MANAGER  AND  ACCOUNTANT, 


■0 

<D 

— f                                        9> 

V. 

b 

0 

.St 

^ 

0 

d 

tj 

c/> 

z 

0 

w 

.<< 

-1 

UJ 

K 

d 

^ 

11 

>s 

•c 

CO 

o     s 

0 

o     ^ 

(/) 

z 

o 

CO 

08 

H 

UJ 

cc 

2 

0 

H 

0 

0 

«. 

ffl 

n3 

d 

c 

0 

C 

C   oj 

0  > 

^1 

I-'  «^ 

z-o  •» 

0 

« 

p-s: 

"D  %w 

> 

q:  a)*- 

5S5 

3 

SCO 

■5 

SHE 

•^     nJ  -T-« 

« 

—  3  Q. 

Form. 

Purch 
No.- 

Tn 

s:                ivNioiao                      ol*o 

C.  B.  COTTRELL  &  SONS  COMPANY.  135 

factory  function,  form  4B  may  be  finally  filed  in  the  revolving 
cabinet  in  the  department  of  plant  in  the  drawer  marked  "pur- 
chase orders  filled." 

Form  3.  Engraving  full  size,  rubber-stamp  impression, 
printed  in  red  ink  on  the  face  of  every  invoice  received  by  the 
purchase  agent.  (See  form  2,  text.)  First  three  spaces  filled 
by  purchase  agent,  last  two  spaces  filled  by  head  of  department 
of  plant. 

Form,  3A.  Full  size.  Rubber-stamp  impression,  printed 
in  red  ink  on  the  face  of  every  invoice  received  by  the  purchase 
agent.  (See  form  2,  text.)  Standing-order  spaces  filled  by  the 
purchase  agent  from  his  yellow  form  4A. 

Form  4.  White  bond  paper,  printed  in  black.  Serial  num- 
ber in  red.    Size,  7%  inches  long  by  4^  inches  high. 

Filled  by  purchase  agent's  typewriter  from  form  2.  Form 
4  is  the  original,  and  is  sent  by  the  purchase  agent  to  the  mailing, 
clerk,  to  be  forwarded  to  the  source  of  supply.  This  is  the  only 
purchase  form  that  leaves  the  factory.  The  purchase  agent 
retains  the  yellow  duplicate,  and  the  blue  triplicate  goes  to  the 
receiving  clerk,  located  in  the  factory  storeroom. 

By  the  use  of  forms  2,  3,  3A,  4,  4A,  and  4B,  any  depart- 
ment head  may  make  a  purchase  requisition,  but  only  the  head 
of  the  department  of  plant  can  vitalize  it.  The  purchase  agent 
only  can  order  purchases.  The  department  of  plant  and  store- 
room are  notified  of  all  purchase  particulars  as  soon  as  the  pur- 
chase order  is  made.  The  department  of  plant  is  immediately 
informed  of  the  receipt  of  any  part  of  an  order,  or  of  the  com- 
plete order;  so  far  the  factory  is  safe;  it  has  the  commodfty 
ordered,  either  actually  or  constructively  in  the  storeroom,  as 
its  presence  is  vouched  by  the  signature  of  the  receiving  clerk, 
who  is  the  storekeeper's  assistant,  and  all  of  these  functions  and 
results  are  obtained  by  a  single  writing  of  the  purchase  order 
on  form  4,  which  is  mailed  to  the  source  of  supply.  Form  4 
must  be  written,  as  there  must  be  some  written  evidence  of  every 
business  transaction ;  hence  these  purchase  forms  involve  the 
least  possible  clerical  labor,  while  at  the  same  time  they  give  full 
information  to  all  concerned,  and  chronicle  every  event  connected 
with  any  purchase,  from  the  instant  the  purchases  are  authorized 
by  the  department  of  plant,  to  the  receipt  of  the  purchased  ma- 


136        FACTORY  MANAGER  AND  ACCOUNTANT. 

terial  by  the  receiving  clerk.  For  payment  details,  see  form  6 
and  its  functions. 

Form  4C.  Material  Received  Card.  White,  printed  in 
black.     Size,  sH  inches  long  by  4  inches  high. 

This  form  is  a  notification  from  the  receiving  clerk  in  the 
storeroom  to  the  department  of  plant,  announcing  receipt  by 
storeroom  of  components  produced  in  the  factory. 

Storeroom  receipts  by  purchase,  which  have  had  no  factory 
labor,  are  received  by  the  receiving  clerk,  who  notifies  the  de- 
partment of  plant  on  the  interdepartment  correspondence  form. 


Form  4C. 
Beauired  for 


Section 


foreman       Date 


im 


Quantity         DeacriptiOQ 


Value 


On  Purch.Order 


Rec'd  by 


Matkrial  rkovivkd  Card. 


C.  B.  COTTBEIX  &  SONS  CO. 


FORM  4  C.      MATERIAL  RECEIVED  CARD. 

10,  if  the  receipt  is  partial,  or  by  sending  form  4B,  blue  triplicate, 
to  the  department  of  plant  if  the  receipt  entirely  satisfies  the  pur- 
chase order. 

Everything  in  the  storeroom  falls  into  one  of  two  specifica- 
tions of  procurement,  being  either  purchased  as  stored  and  hav- 
ing no  factory  labor  increment  of  value,  or  else  being  a  factory 
product.  Form  4B  advises  the  department  of  plant  in  regard  to 
stores  produced  outside  of  the  factory,  and  form  4C  tells  the  de- 
partment of  plant  of  factory-produced  stores  received  in  the 
storeroom. 


C.  B,  COTTRELL  &  SONS  COMPANY, 


137 


o 
o 

o 
o 

a 

\ 

m;2 

13 

1 



— 

~~ 

~ 

5 

u 

o 

(I. 
o 

H 

< 

1 

s 

1 

i 

1 

1^ 

- 

N 

re    «f 

m    -e    t-  ta 

r    

o 

O 
O 

O 
O 

- 

•N 

.  -, .  .  J. 

8 

s 

s 

•si 

12; 
O 

s 

138        FACTORY  MANAGER  AND  ACCOUNTANT. 

Form  5.  Voucher  Record.  Heavy  white  sheet,  ruled  in  red, 
printed  in  black.  Perforated  at  top.  Size,  i8j^  inches  long  by 
11%  inches  high.  In  the  engraving,  this  form  is  divided  into 
two  parts,  and  only  eight  of  the  fifty  horizontal  lines  are  shown. 
At  the  bottom  of  the  original  form  are  the  words  "Carried  For- 
ward." 

Filled  by  cashier  from  invoices  as  received  from  department 
of  plant.  If  dated  with  check  number  the  account  is  settled. 
'Total  amounts"  and  "distribution"  totals  balance. 

This  is  not  directly  a  cost  form,  but  the  compiler  shows,  in 
this  instance,  most  of  the  counting-room  forms,  as  they  are  con- 
venient ones  and  are  in  the  most  modern  style. 

This  form  gives  the  total  of  invoice  indebtedness  readily. 

The  vouchers  are  bound  in  a  binder,  the  cover  opening  away 
from  the  user,  and  leaving  the  removable  sheets  perfectly  flat. 

The  invoices  are  finally  filed  serially  by  vender's  numbers, 
as  applied  by  factory,  all  bills  from  one  vender  going  in  one  en- 
velope, card  indexed. 

Form  6.  Purchase  Voucher.  White  bond  paper,  blue  and 
red  ruling,  black  print.     Size,  7%  inches  long  by  4j^  inches  high. 

This  form  is  filled  by  the  cashier  from  invoices  received  from 
the  head  of  department  of  plant ;  the  invoice  is  then  filed  alpha- 
betically  in  the  unpaid  invoice  file  in  the  cashier's  room.  Each 
vender  has  an  individual  form  6  filled  for  each  month,  and  a 
check  is  made  each  month  to  satisfy  the  totals  of  form  6,  the 
check  being  printed  with  "In  payment  of  voucher  No.,"  followed 
by  a  space  filled  with  the  form  6  number.  If  this  check  is 
cashed  the  account  is  satisfied.  (See  advices  at  foot  of  form 
6A.)  Form  6  is  totaled  and  dated  at  the  end  of  each  month 
and  placed  in  the  unpaid  file.  Where  invoices  are  paid  oftener 
than  monthly  to  obtain  ea^ly  payment  discounts,  a  separate 
voucher  form  6  is  made  for  each  due  date  and  check,  covering 
invoices  from  date  of  last  check.  Checks  are  drawn  to  satisfy 
unpaid  invoices  at  stated  periods,  or  at  the  order  of  the  head 
of  department  of  plant,  who  alone  signs  checks. 

When  form  6  is  filled  down  to  the  certification  space  it  is 
sent  with  invoice  or  invoices  by  the  cashier  to  the  office  manager, 
whose  desk  is  in  the  department  of  plant,  who  compares  the  fill- 
ing with  the  invoice  totals,  and  certifies  correctness  by  his  signa- 


C.  B.  COTTRELL  &  SONS  COMPANY. 


139 


_ 

& 

« 

% 

•- 

5 

s 

1 

S 

s 

J 

< 

o 

h- 

1 

S 

c 

s 

« 

a 

c 

.« 

-o 

►4 

o 

8 

1 

•^ 
1 

d 

■o 

< 

3 

c 

3 

1 

1 

^ 

8 

5 
o 

o 
\ 

• 

o 

^ 

( 

3 
O 

i 

1 

2 

c 

<    ' 

15 

c     

3 
i 



•o 

1 

O 

, 

c 

3 

o 

i 

' 

1 

"5 

d 

z 

? 

ii 

S 

O 

tf 

o 

< 

s 

8 

-o 

B      " 
o      1 

8 

i 

f 

"o 

1 

Ui       z 

_£_ 

;: 

oe 

g 

Ui 

I 

< 

■s 

1 

> 

<d 

5 

< 
I 

f 
S 

S 

o 

a 

3 

6 

CL 

Z 

1 

140 


FACTORY  MANAGER  AND  ACCOUNTANT. 


ture.  He  returns  the  invoice  or  invoices  to  the  cashier,  and  sends 
certified  form  6  to  the  head  of  department  of  plant,  who  author- 
izes the  drawing  of  a  check  to  cover  the  invoice  by  writing  his 
signature  in  the  "Approved"  space,  and  then  returns  form  6  to 
the  cashier,  who  writes  the  check  and  sends  check  and  voucher 
to  the  department  of  plant,  where  the  head  signs  the  check. 
Then  form  6  and  the  check  are  returned  to  the  cashier,  who  ap- 
plies the  "check  protector"  stamp  "not  over"  the  nearest  $io.oo 
excess,  to  prevent  check  raising,  and  the  check  then  goes  with 
form  6A  to  the  mailing  clerk.     (See  form  6A.) 

When  form  6,  approved,  and  the  invoice  or  invoices  are  re- 


PUMHASE  V0OC»«« 
BEHITTANCe  8Lr^ 

Nam* 

No. 

Addrttt 

D*tM      1 

Amounts 

Deductiont     1 

D.'.ct     1 

Amount* 

Diductlon* 

. 

•ndofMmcDt  of  tb*  ch«ck  !•  r^uired. 

If  for  »o  J  r«MOO  you  cannot  »cc«pt  chock 

orelUmi.    No  r«i.lpt  o»h.r  th»n  lU 

u  iptelflod.  ntum  U  to  lu  with  fuU  «xpUi»Uoo. 

•CWpwa  IQ  KK 

WEt 

RHOO 

TERLV 
E  ISLAND 

lllKAU  Arl747 

OATS 

CHECK  NO. 

C  R 

COTTR 

^ 

I  SONS 

CO. 

! 

FORM  6  A.      PURCHASE  VOUCHER  REMITTANCE  SLIP. 

turned  to  the  cashier  from  the  department  of  plant,  the  cashier 
stamps  the  invoice  or  invoices  "paid"  with  a  dating  rubber  stamp, 
and  files  all  invoices  by  the  "vertical  file"  system  in  a  cabinet, 
which  keeps  each  firm's  correspondence  separate. 

Form  6  is  finally  filed  alphabetically  in  a  "paid  voucher"  tray, 
for  reference  as  required,  in  the  cashier's  room. 

Form  6A.  Purchase  Voucher  Remittance  Slip.  Carbon 
copy  of  form  6.  Ruled  in  red  and  blue,  printed  in  black.  Same 
size  and  material  as  form  6.  Perforated  at  right  of  ruling  to  re- 
move factory  account  title  in  carbon. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


Ul 


Form  7.                                                                                                                     (Month) 

THF^K    PPGIC^TPR                                                               190                                                                 BANK. 

11  r 

— 

— 

' — 

— 

— 

— 

— 

— 

— 

' —    - 

V 

z;  o 

is 

■< 

— 

— 

— 

— 

— 

— 

— 

— 

— 

r 

■ 

2 

0 

S 

s 

•< 

1 — 

3^ 



. 

1 





, 



u 

2 

M 

S 

X 

o 

1 

IS 

... 

2 

>• 

0 
M 

1 
1 

/ 

f 
1 

M 

5 
1 

s 

o 
2 

c 

p 

c 

en   o 
II 


c 

s  s 

O    O 
O 


142 


FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  6A  is  filed  with  form  6  in  the  cashier's  tray  marked 
'•purchase  orders  unpaid,"  until  the  date  of  check  drawing,  when 
it  is  given  the  check  number  and  date,  and  is  sent  by  the  cashier 
with  the  check  to  the  mailing  clerk. 

Because  form  6A  is  a  carbon  copy  of  the  typewritten  text 
of  form  6,  it  bears  at  the  right  of  the  ruling  the  typewritten  text 
of  form  6;  this  should  not  go  to  the  receiver  of  the  check,  as  it 
is  not  his  business,  and  form  6A  is  therefore  parted  at  the  line 
of  perforations  at  the  right  of  the  ruling,  and  the  detached  right 
hand  part  is  destroyed. 


Form  8. 
Order  No. 


To  Section 


Foreman 


Date 


190 


Quantity        Description 


Value 


Delivered  by- 


Received  by 


Only  one  item  on  a  card      Mater iau  Keturned  Card.     C.  B.  COTTELL  &  SONS  CO. 
FORM  8.      MATERIAL  RETURNED  CARD. 

Form  7.  Check  Register.  Heavy  white  sheet,  ruled  in  red 
and  blue,  printed  in  black.  Size,  11^  inches  long  by  9  13-16 
inches  high.  Only  part  of  the  horizontal  lines  are  shown  in  the 
engraving. 

Every  check  drawn  is  registered  on  form  7,  by  the  cashier. 
Form  7  is  bound  in  binders,  and  the  book  is  in  charge  of  the 
cashier.  The  credit  side  of  cash  avoids  the  necessity  for  writing 
check  stubs.  Form  7  records  all  information  given  by  old  style 
cash  book  and  check  stubs. 

Form   8.      Material   Returned    Card.      Salmon   color;   thin 


C.  B.  COTTRELL  &  SONS  COMPANY.  143 


SUB  NO, 

^iVo^PAR?"^^^^^ 

SECT 

'N  NO 

vbT 

MAX. 

SHELF  NO. 

Bin  No. 

MIN. 

USED  ON. 

DATE 

RECErVED 

Balance 

OEU'O 

ORDERED 

Date 

RECEIVED 

BALANCE 

DEL-0 

ORDERED                  1 

Date 

QUAN. 

Ord.  no. 

DATE 

QUAN. 

Oro.  no. 

-^-A— 

\j 

Form 

9  Front 

FORM  g.      FRONT.      STORES  LEDGER  OR  INVENTORY  CARD, 


DATE 

RECEIVED 

BALANCE 

DEL'O 

ORDERED 

DATE 

RECEIVED 

BALANCE 

DEL'O 

ORfE^EO                 1 

Date 

QUAN. 

Oro.  no. 

Date 

QUAN. 

Oro.  no. 

\-Xj— 

Form 

9  Back 

^~i~~ 

11  ,,- 

FORM  Q.      BACK.      STORES  LEDGER  OR  INVENTORY  CARD, 


144        FACTORY  MANAGER  AND  ACCOUNTANT. 

paper.  Ruled  and  printed  in  black.  Size,  sH  inches  long  by 
3  15-16  inches  high. 

This  materials-returned  form  is  used  to  re-house  in  the 
storeroom  any  surplus  or  erroneously  requisitioned  stores  from 
the  factory  or  from  the  erection  superintendent.  It  is  filled  by 
the  section  foreman  or  erection  superintendent,  and  presented 
with  the  material  to  the  storekeeper,  who  inspects  the  material, 
and  certifies  quantity,  number  or  weight,  and  condition,  and 
places  the  material  in  storeroom,  and  enters  record  on  stores 
"ledger"  or  inventory  card,  which  records  values,  and  then  sends 
form  8  to  the  factory  cost  clerk.  It  happens  that,  excepting 
grease,  no  weights  are  noted  in  the  Cottrell  storeroom. 

Form  9.  Front.  Stores  ledger,  or  inventory  card.  Stiff 
white  card.  Ruled  in  red  and  blue  horizontally,  black  vertically. 
Size,  5^  inches  long  by  4  1-16  inches  high.  These  cards  are 
filled  by  the  storekeeper  from  personal  knowledge  of  stores  re- 
ceipt and  disbursement,  and  are  filed  in  two  four-tray  card  cabi- 
nets, kept  one  at  each  end  of  the  storekeeper's  desk.  These  cards 
are  always  correct  to  within  24  hours  of  inquiry. 

The  "Ordered"  spaces  are  for  record  of  storekeeper's  requi- 
sitions made  to  keep  his  stock  up  to  designated  supply. 

Prices  are  entered  by  the  cost-keeper  as  given  by  the  cost 
clerk,  if  relating  to  a  factory  product,  or  from  invoice  if  the 
material  is  purchased  complete. 

Form  9.  Back.  The  same  as  front,  except  title  and  specifi- 
cation ;  both  front  and  back  are  used  for  records  of  the  same  unit. 

"Principal,"  "S.K."  and  "R"  Production  Orders. 

There  are  three  forms  of  production  orders  recognized  in 
this  factory  organization,  as  follows: 

First,  the  "Principal  production  order"  simple,  which  calls 
for  the  production  of  an  entire  machine,  commonly  some  sort  of 
a  printing  press.  These  principal  production  orders  are  desig- 
nated by  the  order  number  only,  with  no  prefix  whatever. 

Second,  "Stockroom"  or  storeroom  stores  or  "stock"  pro- 
duction orders,  which  are  issued  for  factory-stores  production  of 
components  used  in  the  production  of  "P"  orders ;  in  other  words, 
for  "P"  repetition  details  made  in  quantities  and  always  in  store. 

Third,  "Repair"  orders,  abbreviated  to  "R"  orders,  for  minor 


C.  B.  COTTRELL  &  SONS  COMPANY. 


145 


factory  productions,  sometimes  with  an  increment  of  factory 
labor,  sometimes  without. 

This  gives  plain  numbered  orders,  always  involving  factory 
labor,  and  "S.K."  orders,  also  involving  factory  labor,  and  *'R" 
orders  which  may  or  may  not  demand  service  of  factory  work- 
men. 

Form  lo.  Internal  correspondence  form  for  all  purposes. 
Light  bond  paper.  White,  printed  in  black.  Size,  y}i  inches 
long  by  4  15-16  inches  high. 


FORM     10.      DEPARTMENTAL    CORRESPONDENCE,    USED    AS    A    PRODUCTION    ORDER. 


It  is  obviously  convenient  for  the  factory  to  have  some  one 
stores  requisition  form  by  the  use  of  which  any  foreman  may 
procure  material  from  the  storeroom  to  be  used  in  filling  any 
form  of  production  order,  and  such  a  general  requisition  is  shown 
in  form  11,  which  notes  the  particular  form  of  production  to 
which  it  conduces  by  writing  the  order  number  with  no  prefix, 
or  by  placing  "S.K."  or  "R"  before  the  number  in  the  upper  left 
hand  corner. 

Form  II.  Material  Delivered  Card.  Buff;  printed  in  black. 
Size,  5J^  inches  long  by  3  15-16  inches  high. 

Form    II    may  be   described   as   the   general   departmental 


U6 


FACTORY  MANAGER  AND  ACCOUNTANT, 


storeroom  requisition.  It  is  filled  by  any  department  foreman  in 
process  of  filling  production  orders  of  either  sort.  After  the  de- 
livery of  material,  form  ii  is  filed  for  the  day  only  on  a  hook 
at  the  right  hand  end  of  the  receiving  clerk's  desk  in  the  store- 
room. The  next  morning  the  stores  disbursement  having  been 
entered  on  the  stores  card-ledger  file,  forms  ii  are  sent  to  the 
cost  clerk.  The  "value"  spaces  are  filled  by  the  storekeeper 
where  the  stores  ledger  gives  the  component  a  value.  From 
reasons  of  policy,  some  stores  are  not  priced  on  the  stores  ledger, 
but  on  the  purchase  agent's  card  files  only,  although  all  material 


Order  No. 


To  Department 


Foreman 


Date 


190 


Quauuty      Description 


Value 


Entered  on  StoresliCdger 


Deliverefl 


Received  by 


C.  B.  COTTKELL  &  SONS  CO. 


MATCH'AL   D>l.iVr^VD    CARD. 


FORM   II.      GENERAL  DEPARTMENTAL  STORES    REQUISITION. 

in  the  Cottrell  factory  is  constructively,  at  least,  in  the  storeroom 
and  in  charge  of  the  storekeeper. 

Upon  receipt  of  forms  ii  from  the  storeroom,  they  are 
vised  by  the  cost  clerk,  and  those  having  item  value  spaces  un- 
filled are  sent  to  the  purchase  agent,  who  fills  the  vacant  value 
spaces. 

Finally,  forms  ii  are  bunched  into  rubber-banded  weekly 
bundles,  and  filed  in  date  sequence  in  boxes  at  the  right  hand 
end  of  the  cost  clerk's  desk. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


147 


Machine-Shop  Pro- 
duction Routine. 

Having  now  de- 
scribed supply  pur- 
chase, and  shown  pay- 
ment forms,  located 
the  storeroom,  and 
shown  how  stores  are 
obtained  from  it,  and, 
in  case  of  erroneous 
requisition,  are  re- 
turned to  it,  matters 
are  in  form  to  pro- 
ceed with  the  details 
of  the  machine-shop 
production  routine, 
beginning  with  lists, 
form  1 1  A,  by  the  aid 
of  which  the  pro- 
duction-order clerk, 
the  storekeeper,  the 
transfer  clerk  and  the 
forge  -  and  -  foundry 
clerk  are  enabled  to 
supply  the  machine 
shop  with  rough  ma- 
terial, and  by  which 
the  transfer  clerk  is 
enabled  to  make  a 
complete  history  of  all 
the  great  number  of 
different  operations 
needful  to  turn  the 
completed  principal 
order  over  to  the  ship- 
ping clerk.  Every 
piece   produced   must 


LIST  OF  PARTS 

NEW  PRESSES.                                           K 

jkuB.NO 

NAM!    OF    PART 

1 

CASTINGS. 

1  Side  Frame-Right, 

2 

1     "          "      Left, 

2-5 

1  Rear  Tie, 

3 

1  Base. 

31 

1  Front  Tie, 

4 

1  Track, 

o 

6 

2  Track  Supports, 

V-/ 

« 

2      " 

«j 

1      " 

7 

3      « 

tI- 

4      .. 

8 

I  Yoke,                                                S.K. 

9 

1     "      Box,  2  pieces,                              •♦ 

gi 

1     "         "     Cap, 

10 

1  Outrifirgfer  Bajse, 

11 

I         "          Stand,                                 " 

12 

2  SUder  Gear  Shield, 

13 

1  K.  Shaft  Bearing:, 

U 

2  Long  Track  Support, 

15 

1  Cam  Conn.  Collar,                              S.K. 

18 

1  Raekhan^r, 

17 

2  Air  Chambers, 

o 

18 

1  Rack  Guide.                                       S.K. 

KJ 

«J 

I      "     Cap,                                            •• 

19 

I  Rocker  Shaft,                                       «• 

20 

IBed. 

21 

link  Table, 

2ToOTrle8,                                              S.K. 

23 

1  Cam  Connection,                                 ♦  • 

23^ 

1  Vib.  Cam  Collar,                                 «« 

24 

2  Rocker  Shaf tBoxes,                          « « 

2.1 

i      "           "      Caps,                              «• 

Cai-ried  forward, 

form  ii  a.    principal  order  component 
"castings"  form. 


148        FACTORY  MANAGER  AND  ACCOUNTANT. 

have  its  production  order,  and  these  production  orders  are  made 
by  the  production-order  clerk  from  the  lists. 

Form  1 1  A.  List  of  Parts.  White  paper,  red  and  blue  rul- 
ing, printed  in  black.  Bound  in  canvas-covered  boards,  "Cot- 
trell"  special  loose-leaf  binder  with  two  two-prong  brass  sheet 
fasteners.  Size  of  covers,  434  inches  long  by  10^  inches  high. 
Size  of  sheets,  3^^  inches  long  by  g}i  inches  high.  The  covers 
will  hold  50  sheets,  each  having  32  individual  component  spaces, 
making  a  total  of  i,6cx)  component  spaces,  if  so  many  were  re- 
quired, in  one  of  these  small  and  extremely  convenient  volumes 
of  "lists  of  parts." 

These  lists  of  parts  for  each  principal  construction  order 
are  supplied  to  the  erection  foreman,  transfer  clerk,  storekeeper, 
and,  generally,  to  all  foremen  who  have  to  do  with  the  produc- 
tion of  the  order,  as  the  books  cost  very  little,  are  durable,  and 
give  the  name  and  number  of  every  component.  Nothing  adds 
more  to  certainty  in  the  production  of  machines  having  a  great 
number  of  parts,  than  such  clearly  printed  component  lists  in 
the  hands  of  all  who  are  directing  labor. 

Books  of  forms  iiA  are  not  often  renewed,  but  may  be 
easily  made  good  in  case  of  damage,  as  the  leaves  are  detachable. 

It  should  be  here  said  that  it  is  common  practice,  even  in 
large  factories,  to  use  regular  production  lists  of  parts  written  in 
manuscript. 

This  Cottrell  printed  list  of  parts  bound  as  described,  gives 
a  list  form  worthy  of  careful  consideration. 

The  factory  operations  so  far  detailed  result  directly  from 
the  entrance  of  the  principal  order,  which  authorizes  the  purchase 
of  supplies,  and  the  making  of  the  needful  forgings  and  castings, 
which  are  sufficiently  specified  by  the  lists  and  blue  prints,  and 
may  be  completed  in  the  rough,  ready  to  go  into  the  machine  shop 
when  ordered  there  by  the  head.  The  smithy  time  cards  go  to 
the  paymaster  and  then  to  the  cost  clerk,  and  charges  are  made 
against  the  order  in  regular  course. 

But  at  this  point  something  more  must  be  done.  The  store- 
keeper must  see  that  his  stores  can  meet  the  requirements  of  the 
principal  order,  the  castings  and  forgings  weights  and  kinds 
must  be  noted,  and  machine-shop  labor  must  begin  on  the  stores- 


C.  B.  COTTRELL  &  SONS  COMPANY.  149 

replenishment  orders,  and  the  multitude  of  sub-production  orders 
must  be  made,  so  that  detailed  costs  can  go  to  the  cost  clerk. 

These  component  costs  are  subdivided  into  operation  costs 
by  the  factory  subdivision  into  departments,  or  "Sections,"  as 
they  are  named  on  the  Cottrell  chart  of  authority,  which  see,  and 
by  the  use  of  differing  time  cards  for  each  different  factory 
section. 

These  detail  operations  begin  with  the  production-order 
clerk,  who,  as  before  mentioned,  is  acting  private  secretary  to  the 
Head  so  far  as  the  factory  interior  is  concerned,  and  in  that 
capacity  analyzes  the  cryptogram  principal  orders  issued  by  the 
Head  on  forms  lo,  and  translates  them  into  ultimate  production 
units,  each  under  its  factory  name,  and  writes  a  sub-production 
order  for  each  individual  unit  or  lot  of  similar  units  or  com- 
ponents. 

The  transfer  clerk  receives  all  the  sub-production  orders 
made  by  the  production-order  clerk,  and  from  these  sub-produc- 
tion orders  the  transfer  clerk  fills  forms  i6A  for  making  requisi- 
tions on  the  forge-and-foundry  clerk  for  rough  forgings  and 
castings,  the  weights  and  dates  on  forms  i6A  being  filled  by  the 
forge-and-foundry  clerk,  who  sends  the  rough  forgings  and 
castings  into  the  machine  shop  upon  receipt  of  "in  work"  orders 
from  the  Head,  given  as  follows :  It  has  already  been  explained 
that  nine  carbon  copies  are  made  of  each  principal  production 
order  on  form  lo,  and  that  two  of  these  go  to  the  production-order 
clerk,  one  filed  in  the  permanent  production  order  file  kept  for 
reference  by  the  head,  and  the  other  held  in  temporary  lodgement 
by  the  production-order  clerk,  while  purchases  are  made,  store- 
room replenishments  are  ordered,  and  castings  and  forgings  are 
produced. 

These  preliminary  productions  being  supposedly  complete, 
and  the  machine  shop  being  ready  to  take  on  the  new  job,  the 
Head  then  simply  signs  his  name  to  the  single  copy  of  the  prin- 
cipal order  held  by  the  production-order  clerk ;  this  signed  order 
is  then  sent  without  loss  of  time  to  the  transfer  clerk,  who  is  thus 
formally  notified  that  the  order  is  in  work.  The  transfer  clerk 
then  immediately  forwards  the  same  signed  principal-production 
order  to  the  forge-and-foundry  clerk,  who  at  once  proceeds  to 
transport  the  forgings  and  castings   from  the   smithy  and  the 


150        FACTORY  MANAGER  AND  ACCOUNTANT. 

foundry  yard  to  the  machine  shop,  accompanying  these  rough 
components  with  their  requisitions,  made  on  form  i6A,  already 
filled  and  sent  to  the  forge-and- foundry  clerk  by  the  transfer 
clerk,  and  which  now  return  to  the  transfer  clerk's  desk,  with 
weights  and  machine  shop  entry  date  added,  and  are  sent  from 
the  transfer  desk  to  the  cost  clerk  daily.  The  forge-and-foundry 
clerk  returns  the  principal  production  order  signed  by  the  Head 
to  the  latter,  when  the  forgings  and  castings  have  all  been  de- 
livered to  the  machine  shop.  The  Head  vises  this  returned  prin- 
cipal order,  which  notifies  him  that  the  shop  has  all  the  rougii 
components  demanded  by  the  order,  and  then  returns  this  solitary 
signed  principal  production  order  to  the  production-order  clerk, 
who  files  it  permanently  in  his  own  principal-order  tray. 

When  the  production-order  clerk  sends  the  "in  work"  man- 
date to  the  transfer  clerk,  he  also  fills  form  12B,  for  want  of  a 
special  form  for  this  purpose,  with  a  notification,  as  shown 
filled  in  form  12C,  and  personally  delivers  form  12C,  so  filled,  to 
the  machine-shop  superintendent,  thus  completing  the  important 
function  of  placing  the  principal  order  in  work  in  the  machine 
shop. 

The  signed  principal  order  might  go  first  to  the  machine-shop 
superintendent,  then  to  the  transfer  clerk,  then  to  the  forge-and- 
foundry  clerk,  thus  avoiding  this  chance  use  of  form  12B  filled 
as  shown  in  form  12C.  But  the  "in  work"  order  is  of  first  im- 
portance to  the  machine  shop ;  the  transfer  clerk  is  not  subordinate 
to  the  machine-shop  superintendent ;  the  direct  method  is  to  send 
the  "in  work"  order  from  the  head  to  the  transfer  clerk,  who 
directs  the  sequence  of  machine-shop  functions,  and  the  direct 
method  is  followed,  although  it  involves  the  ellipsis  of  form  12C. 
All  of  this  brings  the  production-order  clerk,  the  transfer  clerk 
and  the  forge-and-foundry  clerk  into  the  foreground. 

The  Production-Order  Clerk. 

The  production-order  clerk  must  be  familiar  with  the  factory 
product,  and  should  know  the  lists  thoroughly.  It  is  greatly  to 
his  advantage  to  be  a  machinist  and  to  have  been  in  the  shop  for 
a  considerable  time.  His  work  is  almost  purely  clerical,  but  his 
general  knowledge  of  the  factory  routine  should  be  good. 

The  production-order  clerk  has  complete  lists  of  all  principal- 


C.  B.  COTTRELL  &  SONS  COMPANY.  151 

production  parts,  and  knows  which  components  have  the  most 
work  on  them.  His  desk  has  telephone  communication  with  all 
the  factory  officials. 

Upon  receipt  of  a  principal  order  the  production-order  clerk 
proceeds  to  fill  component  production  orders  for  the  entire  com- 
ponents of  the  list  bearing  the  order  symbol,  except  those  which 
are  made  on  requisitions  made  by  the  storekeeper  on  the  produc- 
tion-order clerk. 

"Red-Line"  S.  K.  Components. 

As  previously  stated,  (see  "lists"),  components  followed  by 
**S.  K."  are  supposed  to  be  kept  in  stock  in  the  storeroom,  and 
as  the  storekeeper  makes  requisitions  on  the  production-order 
clerk  for  stores  replenishment,  regular  procedure  would  make  all 
S.  K.  orders  follow  the  storekeeper's  requisition  on  the  produc- 
tion-order clerk.  It  has,  however,  been  found  advisable  to  select 
certain  of  the  S.  K.  components  having  most  work  on  them,  dis- 
tinguish these  selections  by  drawing  red  lines  in  the  S.  K.  column, 
and  place  these  red-line  marked  components  in  direct  charge  of 
the  production-order  clerk,  who  makes  sub-production  orders  for 
the  red-line  S.  K.  components  of  a  principal  order  first  of  all. 
The  lists  held  by  the  storekeeper  are  red-line  marked,  the  same 
as  those  held  by  the  production-order  clerk,  and  the  storekeeper 
pays  no  attention  to  the  red-mark  S.  K.  components,  while  the 
production-order  clerk  makes  his  first  production  orders  for  the 
red-line  S.  K.  components,  which  are  those  requiring  considerable 
time  for  production.  S.  K.  orders  are  "in  work"  without  a  spe- 
cial "in  work"  order,  as  soon  as  the  production  order  for  them 
reaches  the  transfer  clerk,  consequently  the  red-line  S.  K.  com- 
ponents go  into  the  machine  shop  at  the  earliest  possible  moment. 

This  is  an  excellent  feature,  and  this  whole  system  is  made 
flexible  and  accommodating  by  the  two  forms  of  production  or- 
ders. S.  K.  orders  are  in  work  as  soon  as  issued,  regardless  of 
their  principal  order  number,  because  all  S.  K.  orders  are 
worked  as  rapidly  as  may  be.  But  in  case  an  S.  K.  production- 
order  number  is  preceded  by  a  principal-order  number,  the 
finished  component  is  not  sent  by  the  transfer  clerk  to  the  general 
storeroom,  but  to  the  "waiting"  storeroom,  and  is  there  held 
until  required  for  its  principal-order  number  on  the  erecting  floor. 


162.        FACTORY  MANAGER  AND  ACCOUNTANT. 

The  S.  K.  mark  alone  was  intended  to  advance  component 
production  sufficiently  to  meet  all  cases,  but  it  often  happened  that 
S.  K.  components  were  not  ready  as  soon  as  wanted.  The  red 
mark  cured  this  evil,  by  ensuring  the  earliest  possible  beginning 
of  work  on  the  red-marked  S.  K.  components. 

S.  K.  Production  Orders. 

These  are  storeroom  replenishments  made  by  the  store- 
keeper's requisition  on  the  production  clerk,  and  cover  all  S.  K. 
orders  not  red-lined.  *  '- 

The  storekeeper  makes  his  requisition  on  form  15,  which 
see,  and  the  production-order  clerk  fills  sub-production  or  single 
component  production  S.  K.  orders  for  them,  with  S.  K.  "trac- 
ers."    (See  form  15,  text.) 

The  only  functional  difference  between  an  S.  K.  order  and 
a  principal-order  sub-production  order,  is  that  the  S,  K.  order  is 
in  work  as  soon  as  it  reaches  the  transfer  desk,  while  the  non-S.  K. 
sub-production  order  is  not  in  work  until  the  principal  order  is 
put  in  work. 

Sub- Production  Orders. 

These  are  made  by  the  production-order  clerk  for  each  com- 
ponent of  a  principal-production  order,  or  for  each  lot  of  similar 
components,  using  form  12,  pale  yellow,  form  12 A,  pink,  or 
form  12B,  green,  as  may  suit. 

Form  12.  Production  Order  and  Transfer  Card.  Stiff  yel- 
low card,  printed  in  black.  Size,  2  5-16  inches  long  by  334 
inches  high. 

Forms  12,  12A,  12B,  16,  16A,  17,  and  20,  green,  are  each 
both  production  orders  and  transfer  cards,  having  double  func- 
tions. The  first  function  is  that  of  production.  Each  of  these 
cards  orders  the  production  of  a  component. 

The  second  function  of  these  cards,  except  16A,  is  to  accom- 
pany the  product  through  the  factory  departments,  and  act  as  a 
passport  and  identification.  No  department  will  receive  any  com- 
ponent in  process  of  production  from  any  other  department,  un- 
less it  is  accompanied  by  its  individual  passport  or  way  bill,  which 
is  also  its  production  order. 

Form  12  is  filled  in  manuscript  from  printed  "lists,"  by  the 


C.  B.  COTTRELL  &  SONS  COMPANY. 


153 


Order  No 


Quantity. 


Descriplioa  of  work. 


production-order  clerk,  at  his  desk  in  his  room  in  the  factory 
office  building.  This  desk  has  both  telephone  and  "buzzer"  con- 
nections with  all  heads  of  departments,  and  with  the  factory  mes- 
senger. 

Form  12  is  filled  in  accordance  with  typewritten  orders  made 
on  form  lo,  (see  text),  authorized  by  the  head  of  the  depart- 
ment of  production,  and  sent  to  the  transfer  clerk,  at  his  transfer 
desk,  near  the  centre  of  the  machine  floor. 

Form  12  is  used  for 
components  of  the  "2- 
revolution"  presses  only. 

Form  1 2 A,  a  pink 
stiff  card  of  the  same 
size  and  text  as  form  12, 
serves  the  same  pur- 
poses as  form  12,  but  is 
used  for  "Rotary" 
presses  only.  It  is  filled 
by  the  production-order 
clerk,  and  sent  to  the 
transfer  clerk. 

Form  12B,  a  green 
stiff  card,  of  the  same 
size  and  text  as  form  12, 
serves  the  same  pur- 
poses as  form  12,  but  is 
used  for  drum  presses 
and  "color"  rotary 
presses  and  special  or  ir- 
regular small  press  com- 
ponents. It  is  filled  by  the  production-order  clerk,  and  sent  to  the 
transfer  clerk. 

Form  12C  is  similar  to  form  12B,  and  is  an  "in  work"  noti- 
fication to  the  machine  shop  superintendent.  It  is  filled  by  the 
production-order  clerk,  and  by  him  personally  given  to  the 
machine  shop  superintendent,  by  whom  it  is  filed  in  a  card  tray 
standing  on  his  desk,  and  finally  destroyed  when  the  principal 
order  is  shipped. 

Form   13.     Front.     "Waster"  Report.     Light  stone  color, 


Pattern. 


To  Section. 


PKOimeTTON  ORDER 

AND 

TRANSFER  CARD. 


FORM    12.      PRODUCTION  ORDER  AND  TRACER. 


154    FACTORY   MANAGER   AND   ACCOUNTANT. 


Report  on  this  Form  all  spoiled  work  or  defective  material* 

8.0.904 

Production 
Order  No. 

Deecription  as  per  Transfer  Card. 

Quantity 

Keport  both  labor  and  material  giving  full  particulars,  including  quantity, 
weight,  operations,  cause  of  defect  where  possible,  and  production  order  number. 

Noted 
Form  13  Front 

Foreman 

Date 

FORM     13.      FRONT.         WASTER      REPORT. 


Form  13  Back 

Original  value  of  material. 

Credited  to  pro.  order. 

Scrap  valuo  of  material. 

Value  of  material  lost  by  spoilin^^ 

Charged  to  S.  0.  904, 

Total  labor  spoUed. 

(  Credited  to  pro.  order, 
1  Charged  to  S.0. 904, 

Factory  expense, 

Total  loss, 

FORM    13.      BACK.         WASTER     REPORT. 


C.  B.  COTTRELL  &  SONS  COMPANY.  155 

heavy  paper;  printed  in  black.  Size,  5^  inches  long  by  3  15-16 
inches  high. 

This  is  filled  by  the  foreman  of  the  department  where  the 
fault  is  discovered.  When  a  piece  is  found  to  be  spoiled,  the 
foreman  who  fills  form  13  must  go  to  every  department  through 
which  the  waster  has  passed,  and  obtain  and  record  the  time 
put  on  the  piece  in  each  department,  and  must  also  give  the 
weight  of  the  spoiled  piece.  All  the  entries  made  by  the  de- 
partment foreman  go  on  the  front  of  form  13.  After  filling  as 
described  the  foreman  sends  form  13  to  the  cost-keeper,  who 
fills  the  back  of  form  13,  which  see. 

Form  13.  Back.  Printed  in  black.  This  is  filled  by  the 
cost  clerk,  from  the  flat  cost  items  and  other  information  recorded 
on  the  front  by  the  foreman  of  the  department.  The  cost  clerk 
then  notifies  the  department  of  product  by  sending  to  it  form 
13,  filled  back  and  front,  and  the  department  of  product  orders 
the  replacement  material  into  the  factory,  using  form  12,  12A 
or  12B,  as  the  case  may  be.  This  places  two  component  requisi- 
tion forms,  12,  1 2 A,  or  12B,  in  the  tray  belonging  to  this  particu- 
lar order,  and  so  carries  a  record  of  the  "waster"  through  to  the 
final  costing  of  the  order  number. 

The  cost-keeper  adds  factory  charge  percentage  to  flat  cost, 
and  places  the  waster  cost  at  factory  product  price. 

Form  14.  Collective  component  tracing  and  locating. 
White  paper;  blue  and  purple  ruling;  printed  in  black.  Size, 
7J^  inches  long  by  9^^  inches  high. 

This  form  gives  the  present  time  location  of  any  component, 
either  casting  or  forging,  of  any  single  principal  order  in  process 
of  production.  Two  forms  are  used,  identical  save  as  to  the 
words  "forging,"  which,  appears  on  one,  and  "castings,"  which 
takes  its  place  on  the  other.  It  is  filled  by  the  production-order 
clerk  from  detail  production  orders,  and  sent  to  the  transfer 
clerk,  who  notes,  by  writing  the  date  in  the  department  squares, 
the  entrance  of  any  component  into  any  department.  Thus  form 
14  contains  a  complete  dated  history  of  the  arrival  and  travels 
in  the  factory,  of  each  component  recorded,  and  consequently  tells 
in  what  department  it  rests  at  the  moment  of  inquiry,  and  the 
consequent  stage  of  progress. 

Form  14A.     Cost  statement.     White  paper.     Ruled  in  red 


156     FACTORY   MANAGER   AND   ACCOUNTANT. 


CASTINGS 

n7 

NiMK                jSl..o||    M'.M, 

IK           1               8K  ;T!  )N    IUMBERS                1         UATE  FIN  i'sHKD 

1 

Sid*  fnme.                 It.            || 

a 

«        .. 

4 

BMitlt, 

3 

Bm«. 

J 

Front  tl«. 

4 

Ttmek. 

4"i 

End  pi.««, 

42 

5 

Trick  (upport. 

< 

.. 

ei 

u 

7 

u 

7» 

..            .. 

8 

T,k.. 

9 

"       b02. 

.i 

"      •'    emp. 

18 

Isf  M«  kn  lekU  (haft  bMr 

14 

Trmck  iupport*. 

Ml 

B<Nlit>U.. 

16 

Bed  roU  ttaodi. 

15^ 

"      ••   •ilp.D, 

16 

BMkk«>c^. 

17 

Atr  chmmlMr, 

19 

Koektr  ihart, 

JO 

B.d. 

n 

lak  tebU. 

«8 

Cmlcob... 

U 

Boek«r  ih»ft  besM, 

M 

Ttmck  c»pi. 

27 

SUder.. 

18 

Qlb.. 

» 

Qlbiupport.. 

38 

Faed  {uide  brmckeu,    R 

38 

1.        «          «         L 

M 

Tib.  nek  ihield. 

» 

Cjllnder, 

30 

Cylinder  ihsfl  boiet. 

37^ 

'•     '■■*P^ 

38 

Uftlng  ihnft  colUr*. 

39 

Back  bu^er  zuide. 

41 

Kiddle  bMr., 

« 

Bed  ihield. 

*» 

n           .. 

M 

?«dt»bUb.«ket.     B 

»1 

n          ..            ..            t 

SS 

"         -     .t^d.rd.1l 

. 

FORM    14.      PRINCIPAL    ORDER   TRACING    AND    LOCATING    FORM, 


C.  B.  COTTRELL  &  SONS  COMPANY. 


157 


and  blue;  printed  in  black.     Size,  7  15-16  inches  long  by  9^ 
inches  high. 

The  list  of  part  names  is  printed  from  copy  furnished  by 


rO<?T  55TAT17MPWT 

Nl 

:W   PRESSES                          K    "■'''" 

,0. 

ORDER  NO 

0R..-.0 

ORBBR  MO 

.RD.R^o!j<,RD..,NO, 

or.r|.o]J 

Sue.  NO 

COS 

COST 

COST 

COST 

co« 

r  co«T 

T 

1 

CASTINGS 

1  side  Fr.irae-Rieht, 

? 

1     "           "       Left. 

2H 

1  R«ar  Tie, 

3 

1B«, 

8H 

1  Front  Tie. 

4 

1  Trnclc, 

^ 

5 

2  Track  Supports. 

6 

2       .. 

6H 

1         ^i              u 

-0 

7 

3       "            •• 

7>i 

4      a            '« 

8 

1  Yoke.                                      3.K. 

9 

1     "      Box,  2  pieces 

9H 

I      "         ..    Cnp, 

10 

1  Oiitrif^ger  Baae,                             » 

11 

1         "          SUnd, 

1-2 

2  Slider  Genr  Shield, 

U 

1  K.  Shaft  BeariDg, 

U 

2  Long  Track  Support, 

D 

IS 

I  Cam  Conn.  Collar,                  3.K. 

•"^^ 

16 

f  Rackh^nger, 

17 

2  Air  Chambers, 

-0 

IS 

1  Rack  Guide,                             3.K. 

l^M 

1      ..      Cap, 

19 

1  Rocker  Sna£t, 

iO 

I  Bed, 

21 

1  Ink  Table, 

ii 

2  Toggles,                                    8.K. 

23 

1  Cam  Couuectlon, 

*JH 

1  Vib.  Cam  Collar, 

24 

3  Rocker  Shah  Boxes, 

24)^ 

4       ..            u    Cv», 

Carried  forward, 

— 

FORM    14  A.      PRINCIPAL  ORDER  COMPONENT  COSTS. 

the  drawing  room.  The  form  shown  is  a  castings  list.  Forging 
lists  are  in  the  same  form,  with  "forgings"  in  place  of  "castings." 
Forms  14A  are  provided  to  list  all  components  of  all  Cottrell 


158      FACTORY   MANAGER   AND   ACCOUNTANT. 

factory  productions,  and  are  on  separate  sheets,  pierced  at  the 
left  for  binding.  The  seven  order-number  columns  provide  space 
for  recording  costs  of  productions  for  seven  dates  of  the  same 
component  and  the  same  line,  thus  giving  instant  cost  compari- 
sons for  different  date  constructions. 

Form  14A  is  filled  by  the  cost  clerk  from  factory  labor  and 
storeroom  records.  The  bound  volumes  are  kept  by  the  cost 
clerk. 

Form  15.     Stores  Replenishment  Requisition.     Thin  manila 


S.  K.  No. 

Section Storeroom 


Date tPO 


Requlsltlonior ^OrdetiNo. , ^for 


Quantitv  in  Stock. 


storekeeper. 


FORM   15.      STORES  REPLENISHMENT  REQUISITION. 

paper;  printed  in  black.    Size,  5  11-16  inches  long  by  3^  inches 
high. 

This  form  is  filled  by  the  storekeeper,  in  pencil,  with  a  car- 
bon duplicate,  and  both  original  and  duplicate  go  to  the  produc- 
tion-order clerk,  who,  without  other  authority,  proceeds  to  fill 
"S.  K."  production-order  cards,  (see  form  16),  to  satisfy  form 
15,  and  fills  the  "S.  K.  order  No."  space  with  the  S.  K.  produc- 
tion-order number.  Then  the  original  returns  to  the  storekeeper, 
who  holds  it  as  a  dated  voucher  for  his  performance  of  duty, 
and  the  duplicate  goes  to  the  machine  shop  superintendent,  and 
the  satisfying  S.  K.  forms  16  go  to  the  transfer  clerk. 


C.  B.  COTTRELL  &  SONS  COMPANY.  159 

Upon  receipt  of  forms  15  from  the  production-order  clerk, 
the  machine-shop  superintendent  examines  them  and  directs  the 
department  foremen  as  to  which  shall  take  precedence  in  produc- 
tion.  Form  15  gives  the  number  of  components,  or  "none,"  in 
storeroom,  so  that  comparative  urgency  of  demand  is  evident. 

When  completed  components  to  satisfy  form  15  reach  the 
transfer  clerk,  be  takes  the  duplicate  form  15  from  the  machine- 
shop  superintendent,  and  sends  it  with  the  satisfying  compo- 
nents to  the  storeroom,  where  the  storekeeper  compares  his 
original  with  the  components  received,  makes  his  storeroom  card- 
ledger  entries,  and  then  destroys  both  original  and  carbon  dupli- 
cate of  forms  15. 

At  the  same  time  that  the  transfer  clerk  sends  the  completed 
components  and  form  15  to  the  storekeeper  he  takes  the  S.  K. 
order  to  satisfy  form  16,  which  see,  which  has  come  back  to  the 
transfer  desk  with  the  completed  components,  and  the  corre- 
sponding S.  K.  white  "tracer"  form  17,  which  see,  from  the 
final  "section"  or  "department"  tray,  and  places  them  together, 
in  bundles  of  the  day's  completed  component  receipts  at  the  trans- 
fer desk,  and  binds  the  bundle  with  rubber  bands,  so  that  corre- 
sponding forms  16  and  17  will  remain  in  juxtaposition,  and  sends 
this  bundle  of  completed  sub-production  orders  and  "tracers,** 
forms  16  and  17,  to  the  cost-keeper.  Forms  17  have  on  their 
fronts  the  component  symbol,  and  on  their  backs  a  full  dated  story 
of  all  that  has  been  done,  and  when  and  where  it  was  done,  in 
producing  the  component.  Thus  the  cost-keeper  obtains  the 
whole  factory  history  of  each  component  the  day,  or  the  day 
after,  the  component  is  received  by  the  storekeeper,  and  is  then 
informed  of  the  completion  of  the  S.  K.  production  order, 
form  16. 

Form  15  is  filled  for  each  separate  component  in  any  num- 
ber, except  in  case  of  a  "Compound  Component,"  consisting  of 
an  assemblage  of  simple  parts.  In  case  of  the  compound  com- 
ponent, form  15  may  call  for  several  diflferent  units,  all  to  be 
finally  assembled  to  form  a  complete  compound  component  in 
any  number. 

Form  16.  S.  K.  Production  Order.  Stiff  red  card,  printed 
in  black,  with  "S.  K."  rubber-stamp  impression.     Size,  2  5-16 


160      FACTORY  MANAGER   AND   ACCOUNTANT. 

inches  long  by  3^4  inches  high.  Except  color  and  "S.  K."  stamp, 
this  form  is  similar  to  form  12,  and  is  not  engraved. 

This  is  issued  by  the  production-order  clerk  on  storekeeper's 
requisition  or  from  "red-line"  intimation,  made  on  form  15,- 
v/hich  see,  and  sent  by  the  storekeeper  to  the  production  de- 
partment. "S.  K."  means  "storeroom  stock."  The  first  line, 
following  "S.  K."  is  filled  with  the  component  symbol.  The 
description  of  work  space  is  filled  with  a  specification  clearly  in- 
dicating the  blue  print  to  be  used. 

Where  large  numbers  of  a  single  component  are  ordered  at 
once,  it  is  the  custom  to  fill  a  number  of  duplicate  S.  K.  forms  16, 
so  that  the  work  can  pass  through  the  departments  in  con- 
venient lots. 

The  production-order  clerk  sends  forms  16,  when  filled,  to 
the  transfer  clerk,  who  then  proceeds  at  once,  as  detailed  later, 
to  place  the  S.  K.  production  orders  in  work,  without  favor  or 
discrimination.  The  factory  superintendent  instructs  the  de- 
partment foremen  as  to  which  S.  K.  order  shall  be  hurried. 

S.  K.  production  orders  are  also  made  by  the  production- 
order  clerk  to  satisfy  requisitions  from  the  department  of  pro- 
duction to  meet  correspondence  orders,  form  10,  which  see, 
being  used  as  informant  to  the  production-order  clerk,  as  before. 

The  Transfer  Clerk. 

The  Cottrell  macliine  shops,  as  shown  in  the  plan,  form  an 
irregular  cross,  the  main  member  about  400  feet  long,  east  and 
west,  and  100  feet  wide,  and  the  transverse  members  165  by  56 
feet  on  the  south,  and  running  91  feet  to  the  north,  this  north 
member  being  56  feet  wide  next  to  the  main  structure,  so  that 
altogether  there  is  about  700  feet  of  machine  shop  length.  As 
these  floors  are  arranged,  with  the  transfer  clerk's  desk  in  about 
the  middle,  a  radius  of  200  feet  covers  the  shops,  with  the  trans- 
fer office  as  the  center,  and  so  brings  the  transfer  desk  within  a 
reasonable  distance  from  every  factory  department. 

This  transfer  desk,  constitutes  a  factory  "clearing  house," 
which  receives  every  production  order  from  the  office,  all  cast- 
ings from  the  foundry,  all  forgings  from  the  smithy,  all  shaft- 
ing and  rods  from  the  cutting  off  machines,  and  in  short,  all 
rough  stores  materials  for  filling  all  production  orders  in  metal. 


C.  B.  COTTRELL  &  SONS  COMPANY,  161 

Production  orders  to  be  filled  in  wood  go  to  the  pattern  shop, 
and  are  not  in  any  way  handled  by  the  transfer  clerk.  Every- 
thing not  of  wood,  is  received  into  the  factory,  placed  in  the 
first  operation  department,  and  traced  through  the  departments 
to  completion,  by  the  transfer  clerk,  who  keeps  records  of  the 
S.  K.  component  movements  by  cards  standing  in  trays  in  the 
"department  tracing"  cabinet,  and  can  at  any  time  locate  any 
piece  in  any  stage  of  progress  in  the  factory.  When  compo- 
nents made  on  sub-production  orders  are  finished,  they  go  to  the 
transfer  clerk,  who  sends  them  either  to  the  storekeeper,  to  the 
waiting  stores,  or  to  the  erector  who  should  have  them,  as  may 
be,  always  keeping  a  record  of  the  present  location  of  each  indi- 
vidual component  up  to  the  time  of  completion  of  the  principal 
order. 

The  transfer  clerk  has  a  desk  with  ample  room  for  two  writ- 
ers, two  high  chairs,  and  a  cabinet  for  holding  "department 
tracer"  trays.  (See  also  "Tracing  Scheme.")  The  transfer 
desk  is  not  enclosed,  but  standing  room  and  the  "department 
tracer"  cabinet  are  railed  in,  the  desk  being  freely  accessible  to 
workmen  and  messengers  in  front.  The  transfer  clerk's  desk  is 
furnished  on  top  with  "in"  and  "out"  baskets,  as  are  all  other 
desks  in  the  factory  and  offices,  and  has,  in  addition,  first,  a 
three-compartment  box  in  which  any  questionable  card  is  placed 
for  the  instant;  second,  a  grooved  tray,  the  same  as  section- 
cabinet  trays,  in  which  S.  K.  and  other  sub-production  orders 
stand  on  end,  with  their  symbols  towards  the  clerk ;  third,  a  box 
with  numerical  index  cards  between  which  tracing  copies  of  sub- 
production  orders  made  on  form  19A  are  filed  until  the  satisfy- 
ing components  are  completed ;  fourth,  always  some  paper  bound 
books  of  principal-order  component  tracing  sheets,  form  14; 
fifth,  another  three-division  box,  used  to  hold  the  sub-production 
orders,  bunched  and  banded  under  principal-order  numbers,  of 
principal-order  components  which  have  been  completed,  and 
tagged  with  the  principal-order  number,  and  sent  to  the  "wait- 
ing stores"  until  wanted  on  the  erecting  floor,  when  the  com- 
ponents are  taken  out  of  waiting  stores  and  sent  with  their 
original  sub-production  orders  to  the  erector;  sixth,  another 
three-division  box  used  to  hold  the  day's  receipts  of  the  forge- 
and- foundry  weight  and  date  cards,   forms   16;  also,  red  and 


163      FACTORY   MANAGER   AND   ACCOUNTANT. 

black  ink  stands  and  pen  racks,  a  rubber  dating  hand  stamp 
and  ink  pad,  and  a  small  memorandum  daily  calendar  pad. 

The  S.  K.  and  sub-production  order  grooved  **tray"  is  a 
wooden  base  having  two  rows  of  50  saw  cuts  each,  making  100 
narrow  grooves  in  which  stiff  cards  can  stand  upright.  These 
grooves  are  wide  enough  to  take  4  cards  in  each,  so  that  if 
crowded  the  waiting  tray  could  hold  about  400  cards.  In  use 
the  tray  has  usually  about  150  cards  in  it,  sometimes  more, 
sometimes  less. 

There  is  one  transfer  clerk,  one  transfer  assistant  clerk,  and 
one  transfer  laborer,  who  handles  material  at  the  orders  of  the 
transfer  department. 

The  transfer  clerk  has  no  authority  over  operatives,  other 
than  his  assistant  and  his  laborer,  and  cannot  originate  any  shop 
procedure;  but  he  can  and  does  give  out  production  orders  for 
department  operations.  In  case  a  department  objects  to  perform- 
ing an  operation,  appeal  lies  to  the  machine-shop  superintendent, 
who  always  sustains  the  transfer  clerk  with  the  result  that  appeal 
is  very  rare  indeed.  Of  necessity  the  transfer  clerk  knows  the 
condition  of  every  department,  and  may  use  either  lathes  or 
boring  mills,  or  milling  machines  or  planers,  as  the  departments 
are  full  or  slack.  The  transfer  clerk  also  knows  what  is  coming 
along,  and  so  is  perfectly  prepared  to  act  in  the  capacity  of 
assistant  machine-shop  foreman,  so  far  as  placing  operations  is 
concerned.  He  does  not  rank  as  a  foreman,  but  he  does  per- 
form many  of  the  duties  which  usually  fall  to  the  assistant 
superintendent,  or  general  foreman. 

The  Tracing  Scheme. 

The  general  scheme  of  the  S.  K.  "components  in  progress'' 
tracing,  is  to  substitute  small  stiff  cards  bearing  the  S.  K.  com- 
ponent order  number  and  symbol  for  the  component  itself,  and  to 
substitute  boards  with  sawcuts,  like  the  "waiting  tray,"  for  shop 
departments.  When  the  actual  component  enters  the  actual  de- 
partment, the  card  component  substitute  is  placed  standing,  so 
as  to  expose  the  order  number  and  the  component  symbol,  in 
the  tray  marked  with  the  name  of  the  department.  When  one 
department  finishes  its  operation  on  the  component  in  progress, 
the  component  production  order  goes  to  the  transfer  clerk,  who 


C.  B.  COTTRELL  &  SONS  COMPANY.  163 

then  makes  his  selection  of  the  department  to  perform  the  next 
operation,  and  changes  his  S.  K.  tracer  in  the  department  tray, 
marking  the  change  date  on  the  card  back,  and  sends  out  the 
production  order  accordingly. 

Actual  Component  Transfer. 

Every  department,  as  a  matter  of  pride,  is  prompt  in  notifying 
the  transfer  clerk  of  operation  completions.  No  department  head 
covets  the  reputation  of  dawdling.  Each  department  has  a 
helper,  one  of  whose  duties  is  the  clearing  of  the  department  of 
worked  components.  Upon  operation  completion  the  helper 
carries  the  component  S.  K.  production  order  to  the  transfer 
clerk,  who  changes  the  "tracer"  from  one  section  to  another, 
marking  the  date  of  change  and  new  section  number  on  the 
back  of  the  card,  and  tells  the  helper  where  to  deliver  the  S.  K. 
production  order  and  the  components  it  represents.  No  depart- 
ment will  receive  anything  unaccompanied  by  the  production 
order,  and  no  department  can  rid  itself  of  any  piece  of  material 
whatever  without  having  a  production  order  to  go  with  it. 

All  of  this  makes  the  transfer  clerk's  S.  K.  cabinet  of  depart- 
ment trays  hold  precisely  the  same  S.  K.  card  substitutes,  bear- 
ing order  number,  symbol  and  department  entrance  date,  as  there 
are  actual  S.  K.  components  to  correspond,  accompanied  by  pro- 
duction orders,  in  the  actual  departments  or  sections. 

So  far  this  scheme  traces  every  component  made  on  an 
S.  K.  production  order,  but  this  is  not  enough.  It  is  highly  im- 
portant that  the  present  location  of  all  the  sub-production  com- 
ponents that  go  to  make  up  a  principal  production  order  should 
be  known. 

To  meet  this  principal-production  order  requirement  the 
transfer  clerk  uses  forms  14,  which  see,  for  castings  or  forgings 
or  both,  as  may  be  required,  and  fills  "section"  number  spaces 
with  manuscript  records  of  the  day  and  month  of  component 
entry  into  the  factory  section  or  department.  Thus  the  depart- 
ment S.  K.  cabinet  trays  with  their  cards  standing  upright  tell 
all  the  stock  components  in  any  section,  while  the  manuscript 
entries  on  forms  14  tell  where  every  other  component  of  any 
principal  order,  which  is  under  sub-production  order  construction, 
is  lodged  at  the  instant  of  inquiry. 


164       FACTORY  MANAGER   AND   ACCOUNTANT. 

It  is  always  difficult,  in  any  factory,  to  keep  track  of  work 
in  progress,  and  where  there  are  such  great  numbers  of  com- 
ponents in  each  principal  production  as  in  the  Cottrell  presses, 
this  task  is  far  beyond  the  powers  of  any  human  mind,  and  ex- 
pensive and  irritating  confusion  often  comes  from  not  being  able 
lo  find  pieces  which  undoubtedly  went  into  the  factory.  It 
seems  certain  that  this  tracing  system  must  interest  factory 
managers,  and  it  is  therefore  fully  detailed  here. 

The  effect  of  this  "transfer"  and  ''tracing"  is  to  enable  any 
painstaking  clerk,  who  is  familiar  with  a  certain  factory,  to' 
ideally  fill  the  next  position  below  that  of  factory  superintendent. 
The  first  requisite  for  ideal  perfection  in  this  important  place,  is 
an  all-inclusive,  never-failing  memory.  Probably  no  training 
could  enable  any  man  to  certainly  remember  all  the  different 
articles  in  work  in  the  Cottrell  factory  at  once,  and  where  each 
one  of  the  several  thousand  different  components  was  located  at 
any  past  date,  or  is  placed  at  the  moment  of  inquiry. 

This  tracing  system  supplies  the  memory,  and  so  makes  any 
quick,  intelligent  and  careful  man  qualified  for  the  place. 

The  production-order  clerk  should  be  a  mechanic,  a 
machinist,  and  an  old  shop  hand  in  the  factory  where  he  is  to  act 
as  production-order  clerk ;  it  is  absolutely  essential  that  he  should 
be  perfectly  familiar  with  the  factory  product. 

The  transfer  clerk  must  have  the  same  training  and  experi- 
ence, he  must  be  a  machinist,  and  must  be  familiar  with  the 
powers  and  possibilities  of  the  entire  production  plant,  and  of 
each  workman  as  well,  so  that  he  can  make  the  best  selections 
in  placing  construction  orders  in  regular  course,  and  can  place 
orders  where  they  will  be  most  quickly  produced  in  emergencies. 

In  the  Cottrell  factory  these  positions  of  vital  importance  are 
filled  by  two  of  their  own  machinists,  who  are  twin  brothers,  each 
employed  for  more  than  ten  years  as  a  workman  before  assuming 
official  functions.  Neither  of  these  men  had  commercial  training, 
and  between  them  they  keep  the  factory  running  very  smoothly 
indeed,  because  the  production-order  and  transfer  systems  leave 
their  minds  perfectly  free,  and  reduce  their  duties  to  the  mere 
prompt  and  careful  following  of  the  fixed  routine. 

A  carefully  kept  card  record  could  be  made  to  hold  all  the 
information  contained  by  the  department  trays  and  cards,  but  it 


C.  B.  COTTRELL  &  SONS  COMPANY.  165 

would  be  more  costly,  and  probably  as  bulky,  and  certainly  far 
less  easily  used  than  the  "department  tray"  and  tracer  and  forms- 
14  system. 

There  is  a  broad  difference  between  visible  things  and 
written  words,  and  non-literal  records,  made  of  visible  and  sub- 
stantial things,  are  easier  used  than  written  records. 

This  Cottrell  tracing  is  by  visible  things,  not  by  words, 
hidden  in  books  or  card  trays,  and  visibility  is  of  the  highest  im- 
portance in  factory  stores  and  in  component  tracing. 

It  is  not  improper  to  say  here  that  this  Cottrell  tracing  is  a 
conception  of  Mr.  Charles  P.  Cottrell,  and  that  it  has  been  tried 
in  a  vast  number  of  modifications  in  the  Cottrell  factory,  where 
somethang  of  the  sort  is  an  imperative  necessity,  and  has  been 
persistently  experimented  with,  and  violently  opposed  in  the 
factory,  and  has  been  brought  to  its  present  condition  of  sim- 
plicity and  effectiveness  through  many  errors  and  failures  of  the 
most  discouraging  character. 

As  first  said,  this  production  order  and  transfer  system  is 
believed  to  be  in  use  in  the  Cottrell  factory  only.  Probably,  how- 
ever, there  are  many  existing  approximations  to  this  practice, 
although  not  generally  known,  and  the  method  appears  to  be 
applicable  to  factory  production  at  large,  and  to  be  of  very  great 
value. 

Form  16A.  Front.  Machine-Shop  Order.  Stiff  manila 
card,  printed  in  black.  Size,  2  7-16  inches  long  by  3  13-16  inches 
high. 

Machine-shop  order  for  rough  components,  either  forgings 
or  castings  of  any  material ;  filled  by  transfer  clerk  from  sub- 
production  or  S.  K.  component  orders,  and  sent  to  the  forge-and- 
foundry  clerk,  who  sends  proper  trays  of  forging  cards  to  the 
smithy  for  forgings. 

Form  16A.  Back.  Date  and  "received  by"  space  are  both 
filled  by  the  forge-and-foundry  clerk. 

For  castings,  the  forge-and-foundry  clerk  fills  forms  20B, 
white,  with  component  symbol,  number  and  material,  brass  or 
grey  iron,  and  sends  the  substitute  forms  20B  to  the  foundry 
foreman,  who  examines  them,  and  such  as  he  finds  made  are 
■noted  by  placing  the  forms  20B  calling  for  them  in  a  "made" 
receptacle  in  the  foundry  office.     Then  the  foundry  foreman  pro- 


166       FACTORY   MANAGER   AND   ACCOUNTANT, 


cures  the  needed  patterns  and  proceeds  to  make  the  remainder  of 
the  castings  as  called  for  on  the  substitute  forms  20B.  Forms 
16A  go  finally  to  the  cost  clerk,  and  should  be  kept  clean,  and  so 
are  held  by  the  forge-and-foundry-clerk  in  his  office,  as  are 
forms  16A  which  call  for  forgings,  in  waiting  trays,  with  the 
inscriptions  to  the  front.  The  smith  turns  his  cards  in  his  trays 
as  he  completes  the  forgings,  so  that  they  stand  with  inscriptions 
to  the  rear.     The  foundryman  places  forms  20  in  the  "made" 


style 

Pat-lUrked 

Name  of  Pi«o« 

Material 

Ma  of  Pieces 

Welcht 

FORM     16  A.      FRONT    AND    BACK.      MACHINE-SHOP    ORDER    FOR    CASTINGS    AND 

FORGINGS. 

receptacle  when  castings  are  done.  When  the  material  called 
for  on  forms  16A  should  be  done,  the  forge-and-foundry  clerk 
sends  his  laborer  to  the  foundry,  the  laborer  takes  the  "made" 
checks  to  the  forge-and-foundry  clerk,  who  then  takes  his  forms 
16A  from  the  waiting  tray,  and  weighs  and  counts  the  castings 
and  marks  the  date  and  weight  on  forms  16A  and  sends  them  to 
the  transfer  clerk,  filled  back  and  front,  signing  his  own  name  as 
receiver,  on  the  back. 

The  Forge-and-Foundry  Clerk. 

The  function  of  the  forge-and-foundry  clerk  is  to  see  that 
the  castings  and  forgings  ordered  by  principal  orders  and  by 
sub-orders  of  all  kinds,  are  sent  to  the  machine  shop  as  soon 
as  may  be  after  receipt  of  orders,  and  that  they  satisfy  the  orders 


C.  B.  COTTRELL  &  SONS  COMPANY. 


167 


for  numbers,  and  to  make  weight  records  on  forms  i6A,  and 
copy  those  weights  on  the  daily  castings  weight  sheets,  brass  and 
iron,  and  to  fill  the  monthly  castings  weight  lists  from  the  daily 
castings  weight  totals. 

For  the  smithy,  the  forge-and-foundry  clerk  sees  that  the 
principal-order-forgings  trays  kept  in  his  cabinet  are  correctly 
filled  with  green  cards,  form  20,  inscribed  with  the  list  numbers 
and  symbols  of  parts  ordered  on  forms  16A,  and  to  send  these 
trays  into  the  forge  shop,  and  after  forgings  are  made,  to  weigh 
and  count  them,  and  record  weight  and  date  on  forms  16A  which 
call  for  the  forgings. 

In  case  of  minor-production,  S.  K.  and  repair  orders  for  forg- 
ings, forms  16A  are  sent  by  the  forge-and-foundry  clerk  directly 


NOV.  20 


SK 


12  Sliders. 


6K-27, 


6591, 


Form  17. 


FORM    17.      S.    K.     TRACER. 


to  the  smithy  foreman,  who  returns  them  with  the  forgings  to 
satisfy  the  forge-and-foundry  clerk. 

Forms  16A  go  to  the  transfer  clerk  when  the  forgings  and 
castings  they  call  for  are  sent  into  the  machine  shop,  and  are 
sent  daily  by  the  transfer  clerk  to  the  cost  clerk,  who  charges 
the  weights,  and  holds  the  forms  16A  for  a  reasonable  time. 

The  forge-and-foundry  clerk  fills  an  important  position,  and 
must  be  familiar  with  the  factory  product,  and  must  be  accurate 
in  weights  and  records.  The  Cottrell  factory  has  many  thou- 
sands of  patterns,  some  of  them  made  many  years  ago,  and  not 
used  for  a  long  time,  and  these  may  be  perplexing  to  the  forge- 
and-foundry  clerk,  who  has  plenty  to  look  after. 

Form  17.  The  S.  K.  Tracer.  Stiff  white  card,  rubber  hand- 
stamp  "S.  K."  impression,  in  dark  blue.    Size,  2  7-16  inches  long 


168       FACTORY   MANAGER   AND   ACCOUNTANT. 

by  1%  inches  high.  Shown  filled  and  dated.  The  full  significance 
of  form  17,  as  here  reproduced  is  as  follows:  *'Nov.  20,  1902. 
These  12  sliders  are  to  be  made  immediately,  and  are  not  store- 
room replenishments,  but  are  to  be  used  in  completing  principal- 
production  order  6591,  and  charged  to  that  order.  The  symbol  of 
the  slider  is  5K-27.  See  5K  blue-print  details  component  27. 
Deliver  these  12  sliders  to  waiting-stores  room  when  completed." 

Form  17  is  the  S.  K.  "tracer,"  that  is  to  say,  it  is  the  sub- 
stitute for  the  component  of  the  same  order  number,  and  has  its 
number  applied  by  the  production-order  clerk ;  the  transfer  clerk 
enters  date  on  the  back  of  form  17,  and  places  it  standing  up- 
right in  any  vacant  groove  of  the  tray  representing  the  first  oper- 
ation department  to  which  the  casting  or  forging  is  sent  when 
work  begins  on  the  component.  Form  17  then  stands  for  its 
component,  and  is  dated  on  its  back  and  transferred  from  one 
department  to  another  when  its  component  makes  the  change. 
The  tracer  finally  goes  from  the  transfer  clerk  to  the  cost  clerk, 
with  the  S.  K.  production  order  of  the  same  number. 

Form  18.  Cost  Card.  White  stiff  card.  Ruled  in  blue  and 
black,  printed  in  black.  Size,  4  15-16  inches  long  by  2  15-16 
inches  high. 

Component  cost  summary,  itemized.  Filled  by  the  cost- 
keeper.  Weights  are  taken  from  form  21,  which  see,  labor  taken 
from  time  cards,  and  from  forms  11,  "Materials  deHvered ;" 
totals  are  entered  by  the  cost-keeper  on  "Cost  statement,"  form 
14A,  bearing  the  order  number.  Finally  filed,  after  principal 
order  is  completed,  in  cost-keeper's  room. 

Form  18  is  a  journal  entry  of  all  charges,  including  expense 
percentage,  against  a  component  of  a  principal-production  order. 

Repairs  and  Minor  Productions. 

The  principal  production,  or  regular  output  of  the  factory, 
no  matter  how  varied  its  forms  may  be,  can  always  be  brought 
into  some  tolerably  close  approach  to  that  strictly  routine  form 
which  is  the  desire  of  the  manager,  because  it  is  constantly  in 
progress,  and  the  efforts  of  all  officials  are  continually  directed 
towards  regular  production-process  betterments.  As  time  passes, 
and  it  is  the  flight  of  time  alone  which  can  bring  approximation 
to  perfection,  obstacles  are  removed,  rough  places  are  smoothed 


C,  B.  COTTRELL  &  SONS  COMPANY, 


169 


over,  methods  of  handling  work  are  improved,  small  but  bene- 
ficial changes  are  made,  objecting  minor  officials  are  gradually 
but  surely  forced  into  line  by  the  steady  pressure  of  the  routine, 
and  the  whole  system  advances  continually  towards  that  un- 
changing regularity  of  action  which  the  manager  seeks  to  es- 
tablish. All  of  this  is  highly  beneficial.  Absolute  fidelity  to 
routine  is  the  condition  sought,  and  as  perfect  routine  is  ap- 
proached all  the  minor  factory  officials  find  their  duties  easier  of 
performance,  and  so  become  intolerant  of  irregularities,  as  they 
should  be. 

But  there  is  one  irregularity  which  must  be  accepted  and 


Quantity 

No.  of  Piece 

Name  of  Piece 

Size  and  Kind 

Labor 

Order  No.                                 Date 

MaterMi 

Total  Material 

Totaf  Labor  and  Factory  Expense 

Aggregate 

Factory  ex.  @                       fi 

e.  B.  COTTflKLL  A  BONn  CO.  COST  CARD  A 

FORM    l8.     COST-SUMMARY   CARD. 

promptly  cared  for,  and  that  is  the  filling  of  customer's  repair 
and  replacement  orders.  These  repairs  are  of  vital  importance 
to  the  users  of  the  principal  product,  and  if  the  good  will  of 
customers  is  to  be  gained  and  kept,  as  it  must  be  if  product  sales 
increase  is  to  be  hoped  for,  then  repair  orders  must  be  correctly 
and  promptly  filled,  notwithstanding  the  undeniable  fact  that 
repairs  production  must  always  be  irregular,  and  must  always 
derange  the  factory  routine  which  should  never  be  disturbed  or 
in  any  way  crowded  or  infringed  upon. 

Because  of  these  contradictory  conditions,  it  is  extremely 
difficult  to  handle  repair  orders  in  such  a  way  that  they  shall  fall 


170      FACTORY  MANAGER  AND  ACCOUNTANT. 

into  the  regular  production  routine  without  disturbance  or  con- 
fusion. 

Repair  orders  may  be  filled  from  the  storeroom,  which  keeps 
a  large  part  of  the  most  commonly  ordered  repairs  in  stock,  but 
repairs  must  very  often  be  new  productions,  and  must  always  be 
shipped  as  quickly  as  possible. 

The  Cottrell  repairs  are  handled  by  the  use  of  forms  19,  19 A, 
19B  and  19C,  which  constitute  a  highly  ingenious  combination, 
and  merge  the  irregular  and  fluctuating  repairs  production  into 
the  principal-production  routine  without  the  slightest  shock  or 
disturbance,  give  full  and  instant  information  to  all  officials,  and 
at  the  same  time  are  extremely  simple  in  themselves  and  call  for 
but  little  clerical  labor. 

Form  19,  19A  and  19B,  filled  in  original,  carbon  duplicate 
and  carbon  triplicate,  are  wandering  documents,  similar  in  gen- 
eral scheme  of  performance  to  the  triplicate  purchase  forms. 

The  functions  and  lodgements  of  forms  19,  19A  and  19B, 
used  in  filling  every  repair  order,  are  fully  detailed,  and  can  be 
readily  comprehended;  19C  is  the  tracing  sheet,  used  only  when 
the  "R"  order  cannot  be  entirely  satisfied  from  the  storeroom. 

Form  19.  Repair  Order.  Yellow  bond  paper.  Ruled  in 
blue,  red  and  black ;  printed  in  black.  Size,  yji  inches  long  by 
3  15-16  inches  high.  Perforated  at  right  hand  end  for  binder. 
Original.     Shown  as  filled  by  purchase  agent's  typewriter. 

Form  19A.  Yellow  bond  paper.  Ruled  in  red  and  black; 
printed  in  black.  Carbon  duplicate  of  form  19,  except  price  and 
extension,  which  on  form  19  are  outside  of  the  area  of  form  19A. 
Size,  sJi  inches  long  by  3  15-16  inches  high.     Not  engraved. 

Form  19B.  Front.  Light  card.  Pale  buff.  Ruled  in  red 
and  black ;  printed  in  black.  Carbon  triplicate  of  form  19.  Size, 
5^  inches  long  by  3  15-16  inches  high.  Perforated  at  bottom. 
Not  engraved. 

Form  19B.  Back.  Order  cost  form.  Ruled  in  red,  blue 
and  black ;  printed  in  black. 

For  a  repairs  order  which  can  be  completely  satisfied  from 
the  storeroom,  forms  19,  19A  and  19B,  front  and  back,  are  suffi- 
cient, and  form  19C  is  not  used. 

Form  19,  original,  is  filled  by  the  purchase  agent  from  in- 
structions by  mail.     This  example  is  an  order  received  on  the 


C.  B.  COTTRELL  &  SONS  COMPANY, 


171 


o 

• 

c 

li. 

g 

"S 

E 

« 

« 

d 

< 

O 

Z 

w 

• 

c 

J? 

1 

■o 
= 
(5 

•a 

d 

Z      ^. 

s 

«>    S 

o 

-o      « 

i 

O 

w 

c 

!«: 

1 

r-t 

^ 

o 

^ 

C         > 

♦J 

Q, 

s 

•>       o 

.1  i' 

^ 

< 

i 

"o 

5 

« 

o 

i 

Sh 

^ 

* 

>< 

S 

g 

i 

1 

5 

5 

1 

a' 

1 

i 

=1 

-  ^ 

s 

fr 

0, 

i2 

a 

g 

"o 

1 

1 

1 

1 

i 

S 

S 

6 

a 

i 

tf 

1 

£ 

^ 

• 

o 

z 

^  * 

;){ 

^    g 

o 

^^ 

■5 

Ul 

5     » 

M 

s 

1 

§ 

eo 

'^ 

§ 

o 

JZ 

O 

■o 

< 

.9- 

o 

o 

a 

0 

c 

) 

0 

:i< 

172      FACTORY   MANAGER   AND   ACCOUNTANT. 

New  York  office  order  form  from  customer's  specifications.  It 
is  held  by  the  purchase  agent  in  his  waiting  tray  until  form  19A  is 
returned,  shipped,  from  the  shipping  clerk,  with  shipment  date 
and  route. 

The  purchase  agent  then  adds  prices  and  makes  the  extension 
and  sends  form  19  to  the  billing  clerk.  The  route  is  added  by 
the  purchase  agent  when  informed  originally. 

The  billing  clerk  makes  the  bill  from  form  19,  and  then 
files  the  form  by  binding  it.  Forms  19  are  numbered  consecu- 
tively and  when  bound  form  the  repairs  journal. 


No. 

Material 

»rin. 

Value 

Dale 

Ubor 

tlon 

Hour* 

Value 

1 

Fac 

tory  Expense  ® 

Total  Material 

J 

klo 

:al  Labor  and  Factory  Exp. 

Approved                                                                   Sr^^« 

gregate 

.                                                              fl 

FORM   19  B.      BACK.      REPAIR  ORDER.      TRIPLICATE. 


The  bill  prices  extension  is  entered  on  form  49,  on  the  same 
line  as  "Costs."     (See  form  49.) 

Form  19A,  duplicate  is  filled  with  form  19,  and  sent  to  the 
machine  shop  superintendent,  who  punches  19A  and  sends  it  to 
the  storekeeper,  who  satisfies  form  19A  so  far  as  may  be  from 
stores. 

If  entirely  satisfied  by  stores,  form  19A  goes  with  its  satis- 
faction to  the  boxing  room,  is  boxed,  and  the  box  is  sent  with 
form  19A  to  the  shipping  clerk,  who  fills  in  shipment  date  and 


C.  B.  COTTRELL  &  SONS  COMPANY,  173 

route,  and  returns  form  19A  to  the  purchase  agent,  who  files  it 
in  his  "Repair  orders  filled"  cabinet  drawer. 

If  19A  cannot  be  entirely  satisfied  by  the  storeroom,  then  the 
storekeeper  sets  aside  such  parts  as  he  has,  and  marks  the  items 
he  is  unable  to  supply  with  letter  "R"  and  sends  form  19A  to 
the  production-order  clerk,  who  makes  sub-production  orders  to 
produce  what  is  marked  "R,"  using  forms  12,  12A  or  12B,  ac- 
cording to  department  where  lacking  components  are  to  be  pro- 
duced, and  fills  form  19C,  minor-production-order  tracing  sheet, 
and  sends  the  sub-production  orders  with  19C  to  the  transfer 
clerk.  Form  19C  has  precisely  the  same  functions  as  form  14A, 
but  is  for  small  special  orders  having  but  few  components,  while 
14A  is  for  regular  principal  productions,  having  a  great  number 
of  components.  Form  19C  is  sent  with  the  production  orders 
to  the  transfer  clerk,  who  at  once  places  the  required  com- 
ponents in  work,  procuring  •  his  rough  castings  and  forgings 
through  the  forge-and-foundry  clerk  as  in  case  of  principal- 
order  production,  and  tracing  the  components  through  the  de- 
partments by  making  date  and  section  number  entries  on  form 
19C,  wherever  he  best  can.  When  the  production-order  clerk 
sends  form  19C  to  the  transfer  clerk,  he  also  returns  form  19A 
to  the  storekeeper  who  lodges  it  in  his  "repairs"  waiting  file. 

When  the  components  traced  on  form  19C  are  made,  the 
transfer  clerk  sends  them  with  their  production  orders  to  the 
storekeeper,  who  adds  them  to  his  previously  set  aside  partial 
satisfaction  of  the  same  order  number,  thus  completing  the  satis- 
faction, and  then  takes  form  19A  from  his  repairs  waiting  file 
and  sends  it  with  the  satisfying  components  to  the  boxing  room 
as  in  the  first  case.  The  storekeeper  then  returns  the  satisfying 
production  orders  to  the  transfer  clerk,  who  puts  them  with 
their  tracing  sheet,  form  19C,  and  sends  all  to  the  cost  clerk, 
who  files  form  19C  for  future  reference. 

Form  19B,  triplicate,  is  filled  by  the  purchase  agent  with 
form  19,  and  sent  to  the  cost  clerk,  who  fills  back  of  19B  from 
time  cards,  and  from  forge-and-foundry  weights  and  from  ma- 
terials delivered  cards,  form  11,  as  may  be  charged  against  the 
order  number,  and  sends  form  19B,  back  filled,  to  the  commercial 
accountant,  who  enters  cost  totals  on  cost  and  sales  sheet,  form 
49,  on  the  same  line  as  bill  extension.     (See  form  49.) 


174      FACTORY   MANAGER   AND   ACCOUNTANT, 

Form  19C.  Minor-order  and  repairs-order  tracing  sheet. 
Yellow  paper;  ruled  in  red,  blue  and  black;  printed  in  black. 
Size,  sVs  by  4  inches.  Filled  by  the  production-order  clerk  in 
manuscript  from  form  19A,  to  trace  components  marked  "R." 
Sent  with  "R"  sub-production  orders  to  the  tracing  clerk,  who 
holds  it  in  his  card-indexed  forms  19C  tracing  tray,  until  the 
storekeeper  returns  the  related  production  orders  to  the  transfer 
clerk,  who  then  bundles  the  sub-production  orders  with  form 
19C  and  sends  them  to  the  cost  clerk,  who  files  forms  19C. 

Components  are  traced  on  form  19C  by  the  transfer  clerk;. 


Production  .--.      ^        ^  _, 

ordT         "0.       ;z^  6<p37 


To  Saotlon 
No. 


Dato  of  Ordor 


PUato  uaouta  tho  following  erdor,  rotutuming  th«  ordor  on  oempletlon  of  th«  work  to  ih«  offloa. 
Charg*  all  labor  and  matarlal  to  tha  abeva  preduedon  ort 


Oaaorlption  of  matarlal 
to  ba  uaad 


Quantity 


a^J^Z^cJ^   6j2X2A^,      ^6  -ButSl^    ^  V  Ac^. 


/CO 


d^.  ofti^cAc^^  MiioAx^  A^tAc^ 


.rt?ciah«".«S  1     2     3     4     5    6     7     8    9    10  11   12  1 3   U  15  16  17 118   19  20  SK 
through  aactlon 


To  ba  Complatad 

Form  19  C 


Data  Complatad 


o 


Approvad 
C.  B.  COTTRELL  A  SONS    CO. 


FORM    19  c.      MINOR-ORDER    AND    REPAIRS-ORDER    TRACING    SHEET. 


by  date  and  section  number  notations  made  on  the  face  of  19C 
as  near  the  component  description  line  as  may  be,  no  factory  sec- 
tion spaces  being  provided  in  the  form  printing  for  more  than 
one  single  component. 

The  numbered  spaces  in  the  "check  space"  line  were  intended 
to  be  used  for  tracing  through  the  factory  sections;  this  form 
19C  was  originally  intended  to  be  used  for  principal-order  com- 
ponents tracing,  the  scheme  being  to  fill  a  form  19C  for  each 
single  component. 

This  use  of  form  19C  was  found  inconvenient  because  of  the 


C.  B.  COTTRELL  &  SONS  COMPANY, 


175 


great  number  of  forms  19C  which  had  to  be  used,  and  forms 
14A,  which  see,  were  substituted  for  use  in  principal-order  com- 
ponent tracing  with  entire  satisfaction. 

The  "check  spaces"  of  form  19C  are  not  right  for  even  a 
single  component  tracing,  as  they  have  room  for  only  one  date 
in  each  section  space,  and  can  thus  record  but  one  entry  of  the 
component  into  the  same  section.  In  some  cases  a  component 
has  to  enter  the  same  factory  section  as  many  as  six  different 
times  in  the  course  of  work. 


Production 
Order          No. 

[To  Section 
No. 

Date  of  Order 

Please  execute  the  following  order,  returning  the  order  on  completion  of  the  work  to  the  office. 
Charge  «ll  labor  and  material  to  the  above  production  order  number. 

Description  of  material 
to  be  used 

Quantity 

TRANSFER 
DATE 

Check  Dept.  No. 
when  Article 

SK 

( 

ELL 

> 

To  be 
Completed 

Date  Completed                           \ 
CB.COTTR 

J                Approved 

.&  SONS  CO.                                              Supt. 

FORM    19  c.      MINOR-ORDER   AND   REPAIRS-ORDER   TRACING    SHEET.      NEW    STYLE 

RECOMMENDED. 

Form  19C  as  now  used  is  not  perfectly  spaced  and  divided. 
The  production-order  clerk  uses  the  form  for  not  more  than 
three  different  components,  using  more  than  one  form  to  cover 
the  order  if  need  be,  and  writing  the  component  descriptions  on 
alternate  lines,  so  that  the  transfer  clerk  can  write  the  factory 
section  numbers  and  dates  of  change  adjacent  to  the  component 

name. 

Form  19C  is  the  only  Cottrell  form  which  is  not  thoroughly 
well  adapted  to  its  functions,  and  its  deficiencies  are  therefcwe 
here  noted  in  full,  and  an  improved  style  is  shown. 


176      FACTORY  MANAGER   AND   ACCOUNTANT. 

Forms  20,  20A  and  20B.  Small  stiff  cards,  20  and  20A 
green,  and  20B  white.  These  cards  are  used  in  great  numbers, 
and  are  supplied,  blank,  to  the  production-order  clerk  and  the 
forge-and-foundry  clerk,  who  alone  have  use  for  them  in  the 
regular  course  of  affairs.  The  foundry  foreman  does  sometimes 
fell  one  of  these  forms  20  in  case  of  accidental  description.  These 
cards  blanks  are  all  one  size,  2  7-16  inches  long  by  i^  inches 
high,  the  same  as  the  S.  K.  tracer,  form  17,  which  see.  Form  17 
is  merely  a  blank  form  20B,  filled  with  rubber  stamp  "S.  K." 
and  manuscript  specifications  by  the  production-order  clerk. 

As  before  said,  the  foundry  foreman  has  in  his  office  cabinets 
of  principal-production,  grooved  card  trays,  each  tray  contain- 
ing a  card  for  each  different  casting  in  that  particular  press,  as 


UG 


Side  Frame 


10  A 


Form  20. 


FORM  20.      TRACING  CARD.      "FOUNDRY  CHECK     FORM. 

follows:  Each  tray  groove  bears  a  component  symbol,  and  if 
there  is  but  one  single  piece  of  a  kind,  the  groove  holds  but  one 
card  inscribed  with  the  piece  symbol,  but  if  there  is  more  than 
one  piece  bearing  the  groove  symbol,  that  is,  if  there  are  repeti- 
tions of  the  same  piece,  then  this  piece  symbol  groove  has  as 
many  cards  in  it  as  there  are  repetition  pieces  to  be  made.  When 
the  castings  are  to  be  made  for  a  principal  order,  the  foreman 
takes  the  pattern  for  a  piece,  and  gives  it  to  a  molder  with  the 
one  or  more  cards  in  the  tray  groove  bearing  the  pattern  mark 
or  symbol ;  the  molder  then  puts  up  one  piece  off  the  pattern  for 
each  card  he  has,  and  holds  the  cards,  form  20,  until  he  has  a 
good  casting  for  each  card;  then  the  molder  takes  the  cards 
back  to  his  foreman,  who  returns  these  "made"  cards  to  their 
proper  groove,  turning  their  inscribed  faces  to  the  rear,  and  gives 


C.  B.  COTTRELL  &  SONS  COMPANY.  177 

the  molder  another  card  or  cards,  form  20,  from  the  tray,  with 
the  pattern  he  is  to  mold  next. 

Forms  20,  green,  are  originally  filled  by  the  production-order 
clerk  during  the  first  production  of  a  principal  order,  and  then 
do  not  require  renewal  until  illegible  from  handling.  Forms  20, 
after  being  filled  by  the  production-order  clerk,  are  sent  by  him  di- 
rectly to  the  foundry  foreman,  who  produces  the  castings  ordered 
immediately,  and  holds  the  latter,  piled  in  the  foundry  yard,  sub- 
ject to  the  order  of  the  forge-and-foundry  clerk. 

Where,  as  in  the  form  20  filling  shown  in  the  engraving,  the 
principal  order  symbol,  "U.  G."  in  this  case,  is  followed  by  a 
pattern  symbol,  "loA"  in  this  example,  "loA"  is  the  pattern 
symbol  of  a  pattern  from  another  machine.  If  the  pattern  be- 
longed exclusively  to  the  U.  G.  order,  then  the  pattern  symbol 
would  be  U.  G.  i,  and  the  U.  G.  would  not  be  followed  by  any 
pattern  symbol. 

Forms  20  are  called  "Foundry  Checks,"  and  are  not  used 
except  as  before  specified  by  the  production-order  clerk. 

Form  20A,  green,  is  a  "Smithy  Check,"  filled  by  the  forge- 
and-foundry  clerk  to  satisfy  any  production  order,  and  sent  to 
the  smithy  foreman,  who  satisfies  it  with  a  forging. 

In  case  of  principal-order  forgings,  forms  20A  are  placed 
by  the  forge-and-foundry  clerk  in  their  proper  grooves  in  the 
principal-order  tray.  In  case  of  minor-production,  S.  K.  or 
repair  orders,  forms  20A  are  sent  by  the  forge-and-foundry 
clerk  to  the  smithy  foreman. 

Form  20B  is  used  by  the  production-order  clerk  to  fill  for 
S.  K.  tracers,  form  17,  which  see,  and  for  no  other  purpose.  An 
S.  K.  order  may  call  for  any  number  of  similar  components,  repe- 
titions, and  its  tracer  corresponds. 

Consequently,  because  the  foundry  foreman,  by  his  routine, 
gives  the  molder  a  white  check  for  every  single  casting  he  is  to 
make  off  a  pattern  when  he  gives  the  pattern  out,  he  has  not 
white  checks  enough  if  he  wants  more  than  one  piece  made  off 
one  pattern. 

•  To  meet  this,  the  forge-and-foundry  clerk  upon  receipt  of 
forms  16A,  made  by  the  transfer  clerk  from  the  S.  K.  or  other 
production  order,  proceeds  to  fill  one  form  20B  with  the  order 
number  and  pattern  symbol  of  each  single  casting  called  for,  and 


178       FACTORY  MANAGER  AND   ACCOUNTANT. 

then  sends  these  filled  forms  20B  to  the  foundry  foreman,  who  is 
thus  supplied  with  a  white  check,  form  20B,  for  each  separate 
casting  he  is  to  make,  except  in  case  of  regular  principal-order 
castings,  which  the  foundry  foreman  makes  from  the  principal 
production  order  on  form  10,  as  before  described. 

In  case  of  castings  made  on  a  principal  order,  the  forge-and- 
foundry  clerk  fills  forms  20  for  each  piece  of  castings  required, 
and  sends  them  by  his  laborer  to  the  foundry  foreman  when  the 
order  is  ordered  in  work,  and  obtains  castings  to  satisfy  forms 
20.  (See  "Forge  and  Foundry  Clerk.")  Form  20B  is  shown  in 
the  engravings  as  filled  by  the  forge-and-foundry  clerk. 

This  description  of  forms  20,  20A  and  20B  could  have  been 
written  in  fewer  words  had  these  cards  been  given  different 
colors  for  each  different  function.  The  cards  are  used  without 
difficulty  in  the  two  colors  of  green  and  white,  but  a  different 
color  for  each  function  would  be  preferable. 

Form  21.  Castings  list  for  one  principal-production  order. 
White,  bond  paper.  Ruled  in  blue  and  red;  printed  in  black. 
Size,  1034  inches  long  by  10^  inches  high.  Some  of  the  ruled 
portion  of  this  form  is  omitted  in  the  engraving. 

Detail  castings-production  orders  are  made  on  forms  16A, 
and  as  many  as  1900  castings-production  orders  are  made  for 
one  single  principal-production  order.  Form  21  is  filled  by  the 
forge-and-foundry  clerk,  who  sees  the  pieces  weighed.  It  is 
sent  to  the  cost  clerk  wh.en  castings  are  ordered  in  work.  The 
weights  and  costs  are  transferred  to  the  order  cost  card,  and 
forms  21  are  finally  bound,  and  kept  in  the  cost  clerk's  office. 

Time  Cards. 

Forms  22  to  32,  inclusive,  are  time  cards. 

Form  28.  Light  brown  paper.  Ruled  and  printed  in  black. 
Size,  about  6  by  4  inches. 

Forms  22,  yellow,  23,  pale  blue,  24,  salmon,  25,  pink,  26, 
pale  lilac,  2y,  pale  yellow,  29,  light  pink,  and  30,  green,  which 
are  not  engraved,  are  similar  to  form  28,  except  that  they  are  for 
different  shop  sections  and  have  different  headings  in  the  "Opera- 
tions"  column. 

The  time  card  scheme  gives  each  workman  a  separate  time 
card  for  each  production-order  number  on  which  the  workman 


C.  B.  COTTRELL  &  SONS  COMPANY. 


179 


6 

z 
c 

g 

K 
0 

J 

is 
J 

1' 

'-a 

z 

0 

1 

c 
w 

0 

'4 

( 

il 

ii 

SI 

3 

/ 

|J 

S^ji 

I] 

n 

J 

jl 

°x'^ 

4 

n 

^i 

fes 

i 

s 

r 

c 

ii^ 

c 

0 

I 

i| 

^1 

) 

c 


a 

i  ■ 

P4       CO 

si 

ft<   o 

w  ^ 


H 

CO 

< 


180      FACTORY   MANAGER   AND   ACCOUNTANT. 

is  employed  during  one  day.  In  following  out  this  plan  a  work- 
man who  performs  short  operations,  as  chucking  or  polishing, 
may  have  from  lo  to  40  time  cards  for  his  one  day's  work.  To 
avoid  an  excessive  number  of  cards  for  one  day  of  one  workman's 
record,  form  31  is  issued.  This  form  31  is  inscribed  so  as  to  be 
used  only  for  operations  of  less  than  15  minutes.  In  practice 
this  limitation  is  not  rigidly  observed,  form  31  being  used  for 
short  operations,  where  the  workman  must  charge  his  time  to 
many  different  order  numbers.    Form  31  has  11  lines  of  record, 


MAN 

NO. 

SECTION   NO.' 

■~^ 

T 

DATE 

■~^ 

■""" 

"1 

oTEJiATiONS 1 

8                  1 

ISO     i 

Lath.  Work 

NAME 

Bench  Work 

Drilling 

QUANTITY 

DCSCRimONOFWORK 

HOURS 

MIN. 

Boringr 

Sawing 

Reaming 

Splining 

Bolt  Cutting 

Cam  Milting 

Surface  Grinding 

OPBRATON 

Tapping 

Polishing 

1 

Cutting  Off 

6 

H 

7 

H 

8 

« 

9 

yi 

10 

K 

11 

« 

12 

X 

H 

1 

% 

2 

H 

3 

H 

4 

K 

6 

H 

6 

DAY 

TIMK 

PI  EC 

1  -'^- 

\                                                                                                   SKRVIOK  CAND 

HO 

1" 

RATE 

VA 

.UE 

FORM    28.      TIME   CARD. 


and  so  may  serve  instead  of  1 1  separate  cards,  each  bearing  only 
a  single  order  number  charge. 

Form  31.  Light  buff  paper;  ruled  and  printed  in  black. 
Size,  about  6  by  4  inches. 

The  workman  fills  his  time  card  or  cards  by  making  pencil 
crosses  against  the  operation  names  and  the  time  divisions.  The 
workman  must,  however,  write  his  order  numbers,  quantity, 
description  of  work,  hours  and  minutes  and  his  operation  earn- 
ings at  piece  rates,  noted  in  the  extreme  right  hand  space.  The 
workman  does  not  fill  the  "Rate"  spaces.  At  night  the  work- 
man turns  his  time  cards  into  his  foreman's  desk,  and  the  fore- 


C.  B.  COTTRELL  &  SONS  COMPANY, 


181 


man  is  expected  to  carefully  examine  each  time  card,  correct 
errors  by  consultation  with  the  workman  where  needful,  and 
finally  to  certify  the  correctness  of  the  time  card  by  a  rubber- 
stamp  impression  of  his  name.  This  is  done  by  the  foreman  the 
next  morning  after  the  cards  are  filled  by  the  workman.  The 
Cottrell  shops  are  driven  hard  to  meet  orders,  and  run  double 
shift  more  than  half  the  time.  After  the  time  cards  are  vised 
and  approved  by  the  foreman  they  are  transferred  directly  to  the 
time  clerk's  office  if  the  work  is  done  by  hour  rate.  If  the  work 
is  done  by  piece  rate,  the  time  cards  go  from  the  foremen  to 


MAN   NO. 

BKCTION  NO. 

J«E  THIt  CARD  ONLY  FOR  CPERATION*  LASTING  LEtt 

r— 

SCREW  MACHINE 

TAPPING  Form 

THAN   It  MINUTE*  IF  DAY  WORK. 
DATK                                                                      ISO 

DRILLING 

REAMING        31. 

MILLING 

POLISHINB 

NAME 

PLANING 

CENTERINQ 

BUFFING 

BORINS 

OROKR  NO. 

Quantity 

DESCRIPTION  OF  WORK 

HRSJMIN. 

RATE 

VALUE 

• 

TIMS 

PIKCK 

APPROVAL 

TOTAU 
TIMK 

TOTAL  VALUE  1 

FORM   31.      TIME  CARD  FOR   SHORT  OPERATIONS. 

the  head  of  the  construction  department,  called  in  this  writing 
the  machine-shop  superintendent,  department  21,  (see  Chart  of 
Authority),  where  the  department  head  fills  the  "Rate"  spaces, 
and  sees  that  the  workman's  own  records  of  his  piece-rate  earn- 
ings are  correct.  From  this  department  21.  the  time  cards  go 
to  the  time  clerk. 

In  the  time  clerk's  department  the  cards  are  first  sorted  to 
men's  numbers,  all  of  each  man's  time  cards  being  put  together. 
Regular  full  time  cards,  day  shift  or  night  shift,  have  no  "passed" 
mark  given  by  the  head  of  department  21.    All  over-time  cards 


1«2       FACTORY  MANAGER   AND   ACCOUNTANT. 

are  certified  by  the  head  of  department  21,  who  punches  them 
with  a  "T"  conductor's  punch.  Over-time  cards  not  so  ap^ 
proved  by  department  21,  are  not  recognized  by  the  time  clerk. 

Each  workman's  time  cards  are  assembled  by  use  of  the 
"Time  card  sorting  box."  This  sorting  box  has  a  bottom,  back, 
and  two  ends  of  pin«  board  about  5-16  inch  thick.  The  dimen- 
sions of  the  box  are  16^  inches  long,  over  all,  6  inches  clear 
width,  and  4  inches  clear  height  inside.  This  box  has  a  card 
w^ire  at  the  back,  1%  inches  below  the  top,  and  }i  inch  in  front 
of  the  inside  face  of  the  back  of  the  box,  and  this  wire  retains 
the  top-tab  numbered  cards,  5-tab  rows  lengthwise  of  the  verti- 
cally ranked  cards.  The  cards  are  loosely  held  in  standing  posi- 
tion, each  card  bearing  a  single  number,  from  i  to  100  inclusive 
in  the  first  division,  loi  to  200  in  second  division,  201  to  300  in 
third  division,  and  301  to  400  in  fourth  division  at  extreme 
right.  Each  workman  has  an  individual  number  which  is  placed 
by  him  on  all  of  his  time  cards.  When  the  time-card  sorter  be- 
gins to  sort  the  day's  cards,  he  places  the  top  time  card  of  the 
pile  in  front  of  the  sorting  box  card  bearing  the  same  number, 
and  so  on,  until  all  the  time  cards  are  placed  in  the  box,  each 
man's  cards  together.  Then  the  time  cards  are  taken  out  of  the 
sorting  box,  the  sorter  examines  the  workman's  time  record  on 
each.,  made  by  crossing  in  pencil  the  starting  and  stopping  times, 
and  places  the  time  total  of  this  labor  charge  in  the  total-time 
space  of  each  time  card,  taking  care,  of  course,  to  keep  each 
man's  cards  together.  The  sorting  box  is  long  enough  to  hold 
400  men's  time  cards  besides  the  stiff  tab-numbered  cards  which 
are  held  in  the  sorting  box  by  the  card-wire.  This  procedure 
brings  each  man's  time  cards  together,  and  completes  the  time- 
card  records. 

The  stacks  of  time  cards  are  then  taken  over  by  the  time 
clerk  and  paymaster,  who  examines  each  card  to  see  that  it  is  in 
correct  form  and  properly  approved,  and  adds  the  time  items  of 
each  man's  cards  together,  to  obtain  the  man's  total  time  for 
the  day. 

The  time  clerk  then  fills  the  "Scattergood"  pay-roll  form 
for  the  day  of  the  current  week  from  the  time-card  records,  and 
the  time  cards  then  go  to  the  cost  clerk. 

The  cost  clerk  then  proceeds  to  g^oup  the  time  cards  by 


C.  B.  COTTRELL  &  SONS  COMPANY. 


183 


thefr  production-order  numbers,  and  makes  the  order-number 
charges  from  the  time-card  records.  The  time  cards  are  then 
filed  away  in  papier-mache  trays  in  the  office  vault,  where  they 
are  kept  for  about  six  months,  and  then  destroyed. 

Form    32.     Unproductive-labor   time    card.     White   paper; 
ruled  and  printed,  in  black.     Size,  6  by  4  inches. 


MAN  NO. 

7 

DKPARTMKNT 

DATC 

ion 

BXPCN8K     Form  32  | 

1 

lOU 

Foraman, 

Making, 

NAMB 

ORDER  NO. 

Timekeeper. 

Repairing, 

L. 

Watchman, 

Hardening, 

QUANTITY 

DKSCRIPTION  OP  WORK 

Trucklno. 

Annealing, 

Sweeping, 

Dreasing, 

Oiling  Maoh'y, 

Planing. 

Cleaning, 

Milling, 

Engineer. 

Welding. 

Fireman, 

Forging, 

Cfarloal, 

Packing. 

Lath*  Work, 

Stable. 

Gear  Cutting, 

Inapaetlng, 

Crane  Oparat'g, 

6 

s 

7 

1 
■ 

8 

1 

a 

9 

1 

a 

10 

1 

a 

11 

1 
a 

2 

DAY. 

X 

1 
a 

1 

1 

2 

1 
a 

3 

1 
a 

A 

1 
a 

5 

a 

6 

TIME 

PICCK 

APPROVAL 

1    HOU 

RS 

RAT«      1              VALUK 

FORM    ^2.      TIME   CARD   FOR   UNPRODUCTIVE  LABOR. 

All  of  the  time-cards  are  of  the  same  dimensions,  about  6 
inches  long  by  4  inches  high  (10  by  15  centimeters),  and  are  of 
thin  paper,  which  is  important,  as  the  time  card  should  take  up 
as  little  room  as  possible. 

CoTTRELL  Correspondence. 

All  communications  received  at  the  Cottrell  factory  go  to 
the  general  office  manager,  whose  desk  is  in  the  department  of 
plant,  and  are  by  him  opened  and  examined,  and  made  the  sub- 
ject of  consultation  with  both  superior  and  inferior  officials  as 
may  be  needful  for  fully  advised  action. 

Form  33.  Impression  of  rubber  hand  stamp  applied  to  all 
correspondence  by  the  general  office  manager.  In  sequence  the 
blank  heads  are  ''Correspondence  Number,"  "Account  Number,*' 
"Date  Received,"  (filled  by  stamp  date),  "Referred  to,"  and 
"Answered."     The  engraving  is  full  size. 


184       FACTORY   MANAGER   AND   ACCOUNTANT. 


Such  communications  as  authorize  a  production  order  take 
impression  of  rubber-hand-stamp  form  33A,  and  form  33B  is 
apphed  to  correspondence  or  to  other  papers  as  occasion  de- 
mands. 

All  correspondence  is  finally  filed  in  vertical  letter  files,  by  the 
correspondence  clerk,  who  is  responsible  for  the  production  of 
any  filed  paper  when  called  for.  The  correspondence  files  are 
open,  on  application  to  the  correspondence  clerk,  to  examination 
by  various  officials,  but  no  paper  can  be  taken  from  the  files  by 
any  one,  without  being  replaced  by  form  70,  "Correspondence 
Receipt,"  completely  filled.  See  form  70,  which  is  an  indispens- 
able feature  of  good  correspondence  filing. 

Correspondence  is  indexed  by 
cards,  filled  by  the  correspondence 
clerk  upon  filing  of  any  paper  or  ex- 
hibit whatever,  the  same  numbering 
appearing  on  all  communications 
from  any  one  correspondent  in  the 
"Correspondence  No."  space  of 
form  33,  which  is  filled  by  the  cor- 
respondence clerk,  who,  in  the  Cot- 
is  also  the  cashier,  trell  factory, 
By  the  vertical  file  system,  letter 
sheets  stand  upright  in  a  stiff  ma- 
nila  paper  folder,  which  has  one 
high  top  edge,  stamped  with  the 
correspondence  number,  and  the 
communication  received  and  the  reply  thereto  are  filed  in  juxtapo- 
sition in  the  same  folder.  This  admirable  method  of  correspond- 
ence filing  gives  instantly  any  entire  related  correspondence,  filed 
in  order  of  dates. 

The  dictation  by  the  purchase  agent  and  chief  accountant 
is  to  phonographs,  of  which  two  are  used.  The  general  office 
manager  dictates  to  a  stenographer. 

Form  33A.  Full  size.  Rubber  stamp  correspondence  credit. 
Applied  to  correspondence  serving  as  the  basis  for  a  production 
order  by  the  head  of  department  of  plant. 

Where  a  letter  received  is  in  such  form  as  to  permit  service 
as  the  basis  of  a  production  order  without  literal  change  or  addi- 


Cor". 
Acct 

No. 

Nn 

DATE 

RECEIVED 

NOV. 

9    1902 

REFERRED  TO 

ANSWERED 

Form  33. 

1 

FORM  23.      RUBBER  STAMP  FOR 
CORRESPONDENCE. 


C.  B.  COTTRBLL  &  SONS  COMPANY. 


185 


tion,  it  may  be  stamped  with  form  33A,  in  addition  to  form  33, 
and  when  form  33A  is  filled  by  the  head  of  department  of  plant 
with  the  credit  rating  of  the  correspondent,  which  may  vary  from 
"C.  O.  D/'  upward,  these  two  rubber-stamp  forms,  33  and  33A, 
convert  the  correspondent's  communication  into  factory  authority 
for  production,  and  it  may  be  sent  to  the  production  clerk  with 
liO  added  instructions;  and  under  this  authority  the  production 
clerk  will  proceed  to  make  the  production  order,  on  the  suitable 
form  blank.  The  majority  of  these  cases  where  the  correspond- 
ence gives  all  advices  to  the  production  clerk  are  repair  and  re- 
placement orders,  requesting  the  immediate  shipment  of  regular 
standard  components  of  some  of  the  regular  Cottrell  printing 
presses.  When  this  is  the  case,  the  production  clerk,  by  the 
system  routine,  should  receive  the  letter  authorized  by  the  man- 
agerial and  credit-stamp  impressions,  and  proceed  to  requisition 


CREDIT  APPROVED 

NO  CHARGE, 

Authorized  by 

i*'orm  ij  B 

ENTERED 

Form  33  A. 

FORM   3S  A,      RUBBER  STAMP  FOR 
CORRESPONDENCE. 


FORM    3S  B-      RUBBER   STAMP  FOR 
CORRESPONDENCE. 


the  designated  components  from  the  storeroom.  But,  by  the 
only  circumflex  observed  in  the  whole  operation  of  the  Cottrell 
factory  organization,  these  "Repair  Orders,'*  which  use  form 
19,  do  not  go  through  the  hands  of  the  production  clerk  at  all, 
but  are  taken  care  of  by  the  purchase  agent,  who  has  by  long 
usage  become  perfectly  familiar  with  the  vast  number  of  dif- 
ferent components  entering  into  the  construction  of  the  various 
Cottrell  presses,  and  is,  because  of  this  familiarity,  the  best 
qualified  official  to  see  to  the  selection  and  forwarding  of  repair 
and  replacement  orders,  for  which  form  19  is  used. 

All  correspondence  is  stamped  with  form  33,  and  when  so 
stamped  the  correspondent's  advices  are  officially  recognized, 
and  the  letter  of  advices  then  passes  to  the  consideration  of  the 
head  of  the  department  of  plant,  who  gives  it  full  factory  vital- 


186       FACTORY   MANAGER  AND   ACCOUNTANT. 


« 

« 

o 

E 

3 

■D 

C 

S 

o 

e 

• 

• 

5 

d 

>- 

z 

-2 

■s 

o 

J 

lA 

c 

» 

il 

qI 

1 

>» 

c 

) 

•^ 

o 

u. 

^ 

S 

1 

d 

3 

o 

a 

Ui 

o 

S 

• 

••^ 

2 

Q 

z 

o 

e 

? 

S 

I 

1 

03 

1 
ja 

3 

12 

1 

3 

1 

i 

UJ 

1- 

1 

§. 

l£ 

X 

o 

o 

O 

« 

o 

cd 

<n 

c 
5 

1 
g 

« 

- 

5 
1 

i 

i 

« 
5 

a. 

6 

a 
1 

c 

2 
c 
o 
e 
§ 

o 

g 

» 
c 
o 
O 

o 

c 
o 

« 

> 

Q 

c 

3 

|2 

1 

3 

a 

1 
o 
Q 

o 

2 
o 
1 

o 

S 
o 

-^ 

(1 

a. 

3 

a 

1 

1 

1 

|2 

1 

C.  B.  COTTRELL  &  SONS  COMPANY,  187 

ization  by  fixing  the  credit  rating  by  the  impression  of  rubber- 
stamp  form  33A,  with  the  rating  written  in. 

Form  33B.  Full  size.  Rubber  hand  stamp  impression  ap- 
plied to  correspondence  serving  as  a  production  order,  or  to 
other  documents  as  may  be  required.  This  "no  charge"  is 
authorized  by  the  written  signature  or  initials  of  general  office 
manager,  or  of  the  head  of  the  department  of  plant. 

Outside  Work. 

Form  34.  Principal  production  order  specification.  White 
bond  paper.  Ruled  in  red,  blue  and  black.  Size,  yj/^  inches  long 
by  4  15-16  inches  high. 


OFormss  Front              C.  B.  COTTRELL  &  SONS  CO. 
Ho. Westerly,  R.  I., 190 


Mr. 


O 


You  will  leave  on L_train  for. 

Route 


Work  to  l>e  done  is  as  follows: 


-o- 


O 


IMPORTANT, 

Kttp  an  aeetyvlt*  aeeount  of  everything  rf<m«  on  tfi^Sob  an4  makt  your  rtuort  "»  the  hack  of  thi*  thett. 


FORM    35.      FRONT.      OUTSIDE    ERECTING    FOREMAN'S    INSTRUCTIONS. 

This  form  notes  all  special  features  of  driving,  construction, 
operation  and  function.  It  also  gives  the  contract  number,  and 
the  foundry  number,  which  is  the  production-order  number,  and 
the  finished-product  number,  which  is  in  numerical  sequence  of 
principal  productions. 

Form  34  is  filled  by  the  cost  analysis  clerk,  from  information 
given  by  the  customer's  order,  and  sent  to  the  machine-shop 
superintendent,  who  vises  it,  and  turns  it  over  to  the  erection 
foreman,  who  has  the  job,  who  holds  it  until  the  shipment,  and 
then  returns  all  his  forms  34  to  the  factory  accountant,  who 


188       FACTORY  MANAGER   AND   ACCOUNTANT. 

files  them  in  numerical  sequence  by  the  finished-product  number. 

A  "Press  Order  Record  Book"  is  kept,  recording  customer's 
name,  finished-product  number  and  date  of  shipment.  As  fast 
as  known,  particulars  of  subsequent  ownership  are  added  to  this 
book  record,  which  thus  gives  a  complete  historical  record  of 
each  principal  production. 

Form  35.  Front.  Outside  erecting  foreman's  instructions. 
White  bond  paper.  Ruled  in  blue  and  red.  Size,  y}i  inches  by 
4  15-16  inches.     Perforated  for  binding  on  left-hand  side. 

This  form  is  numbered  in  numerical  sequence,  so  that  in  case 
of  failure  to  return  it,  the  erection  foreman  who  has  the  card  of 


Fonn35  Back 
Arrived  at 


Reported  to. 


My  report  is  as  follows: 


Approved 


CHARGED 
Cash  Book     Sales  Book 
Folio  Folio 


Signature 


-O- 


My  expenses  have  been ' 
Received  this  amount 


R.R.  Fare 


Hotel 
ToUl 


^      ,   .    COST 
Total  time       Hours  iq. 

Expense 


O 


FORM    35.      BACK.      OUTSIDE    ERECTING    FOREMAN  S    REPORT. 

instructions  may  be  known.  Several  of  these  forms  may  be 
issued,  for  several  separate  jobs,  to  one  foreman,  to  be  obeyed 
during  one  trip  away  from  the  factory.  Issued  for  all  outside 
work,  either  in  the  United  States  or  in  foreign  countries.  Specific 
instructions  follow  "Work  to  be  done." 

This  form  is  filled  by  dictation  of  the  general  head,  the 
erection  foreman  is  specified  by  name,  and  the  form  is  sent  to 
the  machine-shop  superintendent,  who  gives  it  to  the  man  named. 
The  latter  personally  brings  form  35  to  the  general  office  man- 


C.  B.  COTTRELL  &  SONS  COMPANY.  189 

ager,  by  whom  he  is  furnished  with  cash  and  the  other  forms 
which  follow. 

Form  35.  Back.  The  outside  erecting  foreman  carries  form 
35  with  him,  and  fills  the  record  spaces  on  the  back,  the  space 
titles  being  such  as  to  obtain  a  full  history  of  labor  and  cash 
expenses  and  all  dates  of  important  occurrences.  This  form  is 
returned  to  the  general  office  manager  on  the  completion  of  the 
job,  vised  and  approved  by  the  office  manager  and  sent  to  the 
chief  commercial  accountant,  who  makes  suitable  bill  if  any 
charge  is  made.    See  space  headings. 

It  is  extremely  important  that  the  factory  manager  should 
be  fully  informed  of  the  work  of  outside  men  on  the  factory 
product,  either  in  original  erection  or  in  subsequent  repairs  of 
adjustments.  These  forms  35  are  well  adapted  to  the  procure- 
ment of  satisfactory  performance  and  reports. 

Form  36.  Traveler's  Expense  Statement.  White.  Ruled 
in  blue  and  red;  printed  in  black.  Size,  4  11-16  inches  long  by 
6j^  inches  high.  Filled  by  the  traveler,  and  sent  to  the  general 
office  manager. 

Form  34  is  not  directly  linked  to  forms  35,  front  and  back, 
and  form  36,  but  in  case  of  an  antecedent  contract,  having  its 
specifications  written  on  form  34,  and  the  sending  of  an  erecting 
foreman  outside  the  factory  to  install  this  contract,  forms  34,  35 
and  36  can  be  used  together  as  a  means  for  enabling  the  out- 
side man  to  record  his  entire  performance,  and  return  the  full 
history  of  his  work  and  a  detailed  account  of  his  expenses  to  the 
factory  manager,  with  great  probability  of  obtaining  the  ex- 
pected information. 

Work  done  outside  the  factory  walls  is  always  highly  im- 
portant, and  a  full  record  should  always  be  made.  A  most 
<;xcellent  mechanic  may  not  be  a  good  historian,  and  every  possi- 
ble aid  should  be  given  to  the  outside  man,  so  that  he  may  be 
enabled  to  tell  the  correct  story  of  his  outside  trip. 

Forms  34,  35  and  36,  are  the  outcome  of  many  different 
attempts  looking  to  the  obtaining  of  a  full  record  of  outside 
work,  and  can  be  used  in  any  factory,  the  detail  space  inscrip- 
tions being  varied,  of  course,  to  suit  the  factory  product.  The 
forms  are  small,  concise  and  comprehensive,  and,  if  not  perfect 
models,  are  certainly  most  valuable  suggestions. 


190      FACTORY   MANAGER   AND   ACCOUNTANT. 


Form  36 

1 

1 

in  accmint 

With  C.B.  COTTRELL  &  SONS  CO. 

TRAVELING  EXPENSES. 

DATE. 

FROM 

TO 

FARE. 

Sleeper. 

EXTRAS. 

TOTAL. 

niSCELLANEOUS  EXPENSES 

AT 

HOTEL. 

Telegram. 

Car  Fares. 

SUNDRIES. 

Total  expenses  for  toeek  end 

1W 

MONEY  RECEIVED. 

Cash  on  hand  last  staUment, 

Rec'd  C.B.  CottreU  A  Sons  Co. 

'"     from 

" 

" 

Total  amount  ea*h  on  hand. 

RECAPITULATION. 

Amount  cash  on  hand. 

expenses. 

Balance  on  hand, 

FORM   36.      traveler's   EXPENSE   STATEMENT. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


191 


Form  37.  Weekly  time  card  for  workmen  outside  of  fac- 
tory. White  bond  paper.  Ruled  in  red  and  blue;  printed  in 
black.    Size,  S}i  inches  long  by  534  inches  high. 

Form  37  is  filled  by  the  workman,  and  in  case  there  is  more 


Form  37. 

C.  B.  COTTREI^I.  &  SONS  CO. 

•WfiPVly  Time  <^«1  f^f 

For  week  endinor  Fridav 

MailflH  i^f 

ion                 1 

1 

JOB. 

FOR 

ormM. 

Sat. 

Xo>. 

To«. 

VTiD.^ 

Tmi^ 

?«»• 

FORM   37.      WEEKLY  TIME  CARD  FOR  OUTSIDE  WORKMEN. 

than  one  man  on  the  outside  job,  is  certified  by  signature  of  the 
job  foreman,  and  sent  to  the  paymaster. 

Plant  Betterment. 

Form  38.  Blue  bond  paper.  Ruled  and  printed  in  black. 
Size,  sH  inches  long  by  3%  inches  high.  Plant  betterment 
order,  used  where  cost  does  not  exceed  $25. 

Form  38  may  be  filled  by  any  official,  but  must  be  vivified 
by  the  signature  of  the  head  of  department  of  plant.  All  charges 
against  orders  made  on  forms  38  are  recorded  on  proper  blanks 
and  time  cards  are  charged  to  expense,  and  form  38  is  sent  to 
the  chief  accountant. 

Form  39.  White  bond  paper.  Ruled  in  red  and  blue; 
printed  in  black.  Serially  numbered  in  red.  Size,  sH  inches 
long  by  3  15-16  inches  high.  Perforated.  Original  of  carbon 
duplicate  filling  on  front  of  form  39A.     Not  engraved. 


192      FACTORY   MANAGER   AND   ACCOUNTANT. 

Form  39  is  filled  by  the  chief  factory  accountant  only,  and 
h  vivified  by  the  head  of  department  of  plant.  This  form  is 
used  for  general  factory  purposes,  being  filled  for  plant  better- 
ments, costing  over  $25,  and  for  new  sets  of  patterns  for  a 
new  principal  production,  or  for  a  new  special  machine  tool. 
The  original  form  39  is  sent  to  the  head  of  the  department 
where  the  order  is  to  be  executed,  say  to  pattern-shop  foreman 
or  to  machine-shop  superintendent,  but  commonly  first  to  the 
chief  draftsman,  who  makes  the  needful  drawings,  charging 
them  to  the  order  number,  and  sending  the  drawings  when  done 


STANDING  ORDER  NO. 


Issued  by 
Department 


Date 

190 


To  Department  No... 


Please  execute  the  following  order  and  charsre  all  labor  and  material  to  above  Standing  Order  Number. 


Form  38  SUB-PLANT  ORDER. 


FORM    38.      PLANT-BETTERMENT   ORDER   FOR    SMALL   AMOUNTS. 

to  the  factory  department  where  they  are  to  be  executed.  (See 
form  39 A,  front  and  back.) 

Form  39A.  Front.  White.  Ruled  in  red  and  blue ;  printed 
in  black.  Size,  sVs  inches  long  by  3  15-16  inches  high.  Carbon 
duplicate  of  form  39.    Serially  numbered  in  red,  same  as  form  39. 

Form  39A,  text  carbon  duplicate  of  form  39,  goes  to  the 
cost  clerk,  and  so  informs  him  of  the  existence  of  the  order ;  the 
back  of  form  39A  has  rulings  and  spaces  for  the  order  cost 
record. 

Form  39A.  Back.  White,  ruled  in  red,  blue  and  black. 
Cost  card  for  order  filled  on  original  form  39. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


193 


Plant  Order 

No.p     215 


To  Otp»rtment 


Oat*  of  Order 


Pleat*  axcout*  th*  following  ord*r,  r*tumlng  th*  ord*ron  oompUtlon  of  th*  work  to  th*  offlo*. 
Charg*  all  material  and  labor  to  th*  above  plant  order  number. 

Worklto  be  dona  for Department 

Date  completed 


To  be  completed  by  dale  aa  below 


Q 


Form  39  A.Front. 


Supt. 


FORM    39  A.      FRONT.      DUPLICATE    OF    ORDER    FOR    PLANT    BETTERMENTS    COSTING 

OVER  $25. 


Material 

Value  *"< 

rm39A.  Back   Labor 

Hours 

ViJue    J 

Date 

Date 

Factory  Expense  ®                          ^ 

Total  Material 

Total  Labor  and  Factory  Expense 

Approved                                                                  / 

^         Aggregate 

^                                              1 

FORM    39  A.      BACK.      COST   RECORD  FOR  PLANT-BETTERMENT  ORDER. 


194      FACTORY  MANAGER   AND   ACCOUNTANT. 

In  the  Cottrell  factory,  patterns  for  new  principal  produc- 
tions are  given  a  factory-cost  inventory  value,  but  in  case  of 
changes  in  principal-production  patterns,  the  change  costs  are 
charged  to  expense. 

In  case  of  repairs  or  casual  or  incidental  pattern  making, 
the  patterns  are  charged  to  the  order  cost,  and  have  no  inventory 
value,  though  they  are  in  all  cases  preserved,  have  a  symbol 
given  them,  and  are  recorded  on  the  pattern  catalogue.  This 
factory  has  an  enormous  number  of  patterns,  perhaps  30,000  or 
40,000,  and  the  number  is  being  constantly  increased.  The 
greater  number  of  these  patterns  are  obsolete  and  are  not  only 
of  no  value,  but  their  storage  is  a  cost.  Patterns  must  be  kept 
warm  and  dry,  and  require  great  storage  room.  Some  factory 
managers  endeavor  to  keep  the  number  of  patterns,  and  conse- 
quently the  pattern  storage  room,  as  small  as  possible,  by  de- 
stroying all  incidental,  casual  and  repair  patterns  as  soon  as 
they  have  filled  their  original  purpose.  This  course  saves  much, 
as  a  pattern  not  in  use  is,  as  before  said,  a  continual  charge. 

The  argument  in  favor  of  keeping  all  patterns  is  that  the 
pattern  has  no  salvage  value,  and  can  only  be  used  for  kindling 
wood  if  destroyed,  and  that  since  it  was  used  once  it  may  be 
called  for  again,  and  in  case  it  is  called  for  it  is  better  to  have 
it  on  hand  than  to  have  to  \vait  to  make  a  new  pattern,  and  this 
view  is  accepted  by  many  factories,  including  the  Cottrell. 

It  is  also  the  practice  of  some  managers  to  charge  all  pat- 
terns directly  to  expense,  and  to  carry  no  pattern  values  in  the 
inventory.  It  is  certainly  much  nearer  the  actualities  to  charge 
all  pattern  making  to  expense,  than  to  carry  all  patterns  as  assets 
having  a  large  inventory  value,  as  it  is  only  in  rare  cases  that 
anything  could  be  realized  from  a  forced  sale  of  patterns. 

Form  39,  39A,  front,  and  39A,  back,  produce  betterments 
and  betterment  cost  records  readily,  and  are  small  and  give  con- 
venient reference  information. 

Forms  39  are  returned  to  the  chief  factory  accountant 
upon  completion  of  order,  and  are  filed  by  him. 

Employees*  Records. 

Form  40.  White,  heavy  paper.  Printed  in  black.  Size,  5 
inches  long  by  2  15-16  inches  high. 


C.  B.  COTTRELL  &  SONS  COMPANY.  195 

Employment  and  discharge  record.  Filled  by  the  foreman 
of  department  where  applicant  is  to  be  employed,  who  certifies 
his  approval  of  applicant  by  his  signature.  Form  40  then  goes 
to  the  Head,  without  whose  signature  no  name  goes  on  the  pay 


Form  4u. 

Employment  and  Discharge  Blank 


.Name. 


™A.ddre88 Rate. 

-Age  — J. Kind-of  Work 

_.Date  Employment  Began 


—Date  Employment  CeaaeU '. Cause-Left-LaidLoft-Discharged. 

Approved Toreman. 


FORM  40.      EMPLOYMENT  AND  DISCHARGE  RECORD. 


Form  41 

CHANGE  IN  DAY  RATE 

Section  No. 

Name 

No. 

Change  rate  from 

to 

bet^innin^ 

Reason  of  chang* 

Approved 

Supt.O 

Foreman 

^^ 

FORM  41.      CHANGE  IN  DAY  RATE  OF  WAGES. 

roll,  and  then,  signed  by  the  Head,  it  goes  to  the  paymaster  and 
is  filed  by  him. 

Form  41.    Yellow  bond  paper.    Perforated.    Ruled  in  blue; 


19C      FACTORY   MANAGER   AND   ACCOUNTANT. 


printed  in  black.  Size,  4  15-16  inches  long  by  2  15-16  inches 
high. 

Change  in  day  rate.  This  form  is  filled  by  department 
foreman,  sent  to  the  Head  or  to  the  head  of  department  of  plant, 
by  him  signed  and  then  sent  to  the  paymaster,  who  files  it. 

Form  42.  Yellow  bond  paper.  Printed  all  in  black.  Size, 
4%  inches  long  by  3J^  inches  high. 

Claim  slip.  Filled  by  workman  who  claims  more  than  he 
has  received.  Vised  by  his  foreman,  and  if  passed  by  foreman 
it  is  sent  to  the  general  office  manager,  and  after  adjustment, 
filed  by  him,  in  revolving  cabinet  in  principal  office. 


Form  42. 

Claim  Slip                   n<.p*.               s^r*. 

Name                                                              No.                                    Date 

My  Envelope  BhoWS  i                                                      is  duf*-  mp.  for  wamm  fnr  woaIt  AnHincr 

T  think  thRt  T  shniilil  rpr>«>iv(>                                           1 

and  am  thereforfi                                          8t»ort  or 

overpaid. 

Hour*         Amount                                                                                                                     Vn«.ni«n 

Mon. 

NOTICE. 

If  yon  find  there  is  any  mistake  made  In  wages  due  as  per  En- 
relope  handed  you,  fill  out  this  slip  with  your  name  and  number  and 
exact  amount  of  wages  on  Envelope,  also  Just  the  amount  you  think 
you  should  have  received- 
Hand  this  card  to  your  foreman,  who  will  present  It  to  the  Pay- 
master, who  will  investigate  and  adjust  your  claim. 

Claim  Slips  received  by  8  A.  M.  wlU  be  Adjusted  and  returned  to 
foreman  by  noon  of  same  day. 

AdJnutinAnt: 

Tues. 

Wed. 

Tburs. 

Fri. 

Sat. 

Sun. 

I 

'ion. 

PAYMASTBR 

If  CUlm  i.  allowwl  U»  slip  will  ht  puMd  to  the  Office  Manager. 

FORM  42.      CLAIM   SLIP  FOR  ERRORS   IN   WAGES. 

This  form  42  has  the  effect  of  stimulating  the  paymaster,  as 
he  is  required  to  record  the  particulars  of  the  "adjustment"  and 
must  certify  an  error  of  his  own,  if  he  cannot  place  the  fault 
elsewhere.  Claims  of  payment  error  are  annoying,  and  form  42 
is  a  valuable  preventive  of  payment  mistakes. 

Pay  Rolls. 

Form  43.  "Scattergood"  permanent  employment  record 
and  pay  roll.  White.  Ruled  in  red  and  blue ;  printed  in  black. 
Perforated  for  binding.     Size,   12  inches  long  by   17^   inches 


C.  B.  COTTRELL  &  SONS  COMPANY. 


197 


o 

0 

^ 

<4^ 

bo 

O 

i! 

0 

1 

i 

s 

ii 

f 

1 

H 

1 

•< 

o 
d 

•OK 

^ 

w 

to 

-^ 

>o 

vo 

t^ 

00 

9 

1 

: 

Q 

■jaqran^ 
tniW 

£       en 


198      FACTORY   MANAGER  AND   ACCOUNTANT. 


0 

i 

Q 

P 

0 

i 

7 

w 

1 

bo  " 

fe 

iH 

^ 

H 

1 

^ 

CO 

Amount 

by 

Piece 

Hours 
Piece 
Work. 

Amount 

by 

Time. 

Hours 
Time 
Work. 

1 

J 

4-* 

J 

Xf. 

•ON 

aOTl3J9J9'S 

M 

cs 

fO 

"^ 

TOTAJv 

AMOUNT 

PAID 

1 

1 

4 

Si 


C.  B.  COTTRELL  &  SONS  COMPANY.  199 

high.  The  original  has  36  horizontal  numbered  lines,  only  8  of 
which  are  shown  in  the  engraving. 

The  general  scheme  of  the  "Scattergood"  pay  roll  for  both 
the  workmen's  and  the  salaried  officials'  roll,  is  to  use  one  per- 
manent roll  for  each  class  of  employees,  having  the  numbers 
and  names  of  the  employees,  rate  column,  "employment  began" 
column,  "employment  ceased"  column,  and  "remarks"  column. 
In  connection  with  forms  40  and  41,  the  permanent  rolls  give 
the  paymaster  all  information  except  as  to  piece-rate  recompense, 
and  hours  worked. 

Form  43 A.  Weekly  pay  roll.  White.  Ruled  in  red  and 
blue;  printed  in  black.  Size,  yy^  inches  long  by  iy%  inches 
high.  Perforated.  The  original  has  36  numbered  horizontal  lines, 
only  4  of  which  are  shown. 

The  weekly  pay  rolls  are  without  the  men's  names,  but 
keep  the  men's  numbers.  The  sheet  headings  are:  Amount 
paid,  man's  number,  deductions,  hours  worked,  amount  by  time, 
hours  piece  work,  amount  by  piece,  and  seven  columns  for  the 
seven  days  of  the  week.  Perforations  in  the  permanent  and 
weekly  pay  rolls  correspond,  so  that  the  weekly  sheet  can  be 
placed  over  the  permanent  sheet,  and  thus  make  the  men's  names 
read  into  the  weekly  pay  roll,  though  actually  written  only  on 
the  permanent  roll. 

Form  43B.  Permanent  salary  roll  and  employment  record. 
Ruled  in  red  and  blue ;  printed  in  black.  Size,  8  inches  long  by 
9  15-16  inches  high.  Perforated  for  binding.  The  original  has 
37  numbered  horizontal  lines. 

Form  43C.  Weekly  salary  roll.  White.  Ruled  in  red  and 
blue;  printed  in  black.  Size,  4^  inches  long  by  9  15-16  inches 
high.  Perforated  for  binding.  The  original  has  37  numbered 
horizontal  lines. 

The  "Scattergood"  pay  and  salary  roll  forms  are  very  largely 
used,  for  the  good  reason  that  they  reduce  the  labor  of  making 
up  the  pay  roll  to  its  lowest  terms.  The  permanent  pay  roll 
need  not  be  rewritten  until  it  is  worn  out  or  becomes  obsolete. 
The  weekly  pay  rolls  carry  employees'  numbers  only,  not  the 
names,  and  demand  only  such  manuscript  entries  as  belong  to 
the  date  week.  In  connection  with  form  43D  and  43E,  the 
"Scattergood"  pay  and  salary  rolls  enable  the  paymaster  to  per- 


200        FACTORY  MANAGER  AND   ACCOUNTANT. 


^It 

r   ex 

0 

c 

d         - 

cn 

^1 

i^ 

q: 

< 

S    B  " 

2 

t^E 

U 

< 

q: 

^    ^ 

M      e 

X     S 

H      « 

P. 

0 

•o 

•*-' 

«s 

5^{ 

«  a. 

a 

H 

d 

i! 

1 

a 

w 

V          ^ 

55.  j; 
05  5.^ 

^ 

"^ 

cc 

■♦J 

• 

^ 

o 

« 

(/) 

LJ 

h 

2 

ph 

< 

c^ 

2 

1— H 

05 

CO 

C 

^ 

» 

<!-* 

Si 

o 

s 

•ON 

1-1 

o» 

« 

^ 

to 

to 

t- 

00 

o> 

0 

„ 

te 

33N3U3J3U 

^ 

i 

H 
W 

O      0> 

w  73 


3  a 

en  H 


C.  B.  COTTRELL  &  SONS  COMPANY, 


201 


Fonn  43  C.                                                                                Thh  scattkrgood  Co.,  phila..  Pa. 

P.t*„t«l            ^'*"-^-              In  Canada. 
Patented      oct.  13th.  1891.     Dec.  13th.  1892. 

V 

Week 
Ending 

Week 
Ending 

Week 
Ending 

Week 
Ending 

Week 
Ending 

1 

2 

3 

i 

5 

6 

7 

0 

8 

9 

10 

11 

n 

12 

13 

14 

15 

16 

17 

18 

19 

90 

21 

22 

23 

Sheet  No 

Mf 

>ntli  nf 

1 

FORM  43c.        SCATTERGOOD     WEEKLY  SALARY  ROLL. 
The  original  has  37  numbered  horizontal  lines. 


202       FACTORY  MANAGER  AND   ACCOUNTANT. 


form  his  important  duties  with  the  greatest  attainable  ease  and 
certainty. 

Form  43D.     White  bond  paper.     Ruled  and  printed  all  in 
red.     Size,  7  inches  long  by  4  3-16  inches  high.     Pay-roll  bills 


Page 

20 

10 

5 

2 

I   . 

50 

25 

10 

5 

1 

705 

fM-  II 

//// 

tM. 

nu^ii 

//// 

fH4.l 

nil 

/// 

rn4. 

tH4-ii 

1 

20 

7 

10 

4 

5 

5 

2 

7 

1 

* 

50 

6 

25 

4 

10 

3 

5 

5 

trn«-m   it  T\ 

7 

FORM  43  D.      BILLS  AND  SPECIE  SPECIFICATION    FOR  PAY  ROLL. 


ce 

s 

i 

z 

a 
z 

0 

z 

Ul 

' 

II 

a 

1 
1 

= 

c 

> 

« 

a 

1 

t! 

e 

0 

C 

s 

10 

3 
f4 

Total,                 1 
TO  WASHINGTON  NATIONA 

FORM  43  E.      BILL  AND  SPECIE  LIST  FOR  PAY  ROLL. 

and  specie  specification.  Filled  by  paymaster  as  he  makes  up 
the  pay  roll,  by  analyzing  individual  payments,  and  making  tally 
marks  in  the  denomination  columns,  as  for  a  payment  of  $27.33, 
one  $20  bill,  one  $5  bill,  one  $2  bill,  three  lo-cent  pieces,  and 


C.  B.  COTTRELL  &  SONS  COMPANY,  203 

three  cents.  The  tallies  are  totaled  and  aggregated  at  the  left, 
and  there  is  a  blank  remarks-and-notation  space  at  the  right. 
The  "page"  column  is  the  pay-roll  page  in  the  book  of  weekly- 
pay-roll  sheets. 

Form  43E.  White  bond  paper.  Printed  in  black.  Size, 
3^  inches  long  by  6  5-16  inches  high.  Currency  and  specie  list 
to  meet  pay  roll  exactly.  Individual  payments  are  analyzed,  as 
for  a  payment  of  $17.21,  one  $10  bill,  one  $5  bill,  one  $2  bill, 
two  dimes  and  one  cent.  The  bank  furnishes  the  money  in  the 
form  specified.  When  the  pay  envelopes  are  filled,  either  short- 
age or  surplus  of  funds  shows  error. 

Form  43D  and  43E  are  highly  valuable  aids  to  the  pay- 
master, as  they  save  time  and  ensure  accuracy  in  disbursement. 
When  the  pay  envelopes  are  filled  and  there  is  no  money  left, 
accuracy  is  assured.  If  there  is  anything  left  the  "short"  en- 
velope can  be  quickly  found.' 

Forms  43D  and  43E  are  original  with  the  Cottrell  factory. 
It  is  not  known  that  these  forms  are,  or  ever  were,  used  else- 
where, although  their  utility  is  so  obvious  that  probably  they 
are  used  by  others.  These  two  forms  make  a  perfect  check  on 
the  pay  envelope  filling,  and  save  time  as  well.  They  should 
always  be  used. 

The  Foundry. 

No  detail  costs  of  foundry  productions  are  made.  All 
foundry  supplies  are  in  charge  of  the  storeroom,  under  the  im- 
mediate supervision  of  the  receiving  clerk.  Foundry  supplies 
are  received  by  both  water  and  rail.  Manifest  weights  are  ac- 
cepted by  the  factory  for  water-borne  consignments.  Shipments 
by  rail  are  weighed  by  the  receiving  clerk,  and  the  rough  stores, 
sand,  pig  iron  and  the  like,  are  housed  or  piled  in  the  yard  as 
close  to  the  cupola-charging  stage  as  may  be.  The  charging  is 
by  car,  which  is  first  run  over  the  scales,  and  then  on  to  a  cable 
elevated  platform.  The  brass  is  almost  wholly  one  bronze, 
bought  in  pigs  ready  mixed  and  stored  near  the  crucible  furnaces 
on  the  foundry  floor.  Brushes,  nails,  and  so  on  are  kept  in  the 
foundry  foreman's  office.  Facing  is  also  actually  in  keeping  of 
the  foundry  foreman.  The  day's  cupola  charge  list  is  given  to 
the  melter  by  the  foundry  foreman,  and  this,  and  all  other  foun- 


204       FACTORY  MANAGER   AND   ACCOUNTANT, 

dry  supplies  used,  are  noted  on  forms  44  and  45,  which  are 
storeroom  requisitions,  signed  by  the  foundry  foreman,  and  sent 
every  day  to  the  receiving  clerk,  who  sends  them  next  morn- 
ing to  the  cost  clerk,  who  enters  the  totals  of  each  item  on 
weekly  foundry  statements,  which  are  afterward  aggregated  on 
monthly  foundry  statements,  and  these  monthly  statements  totals 
are  transferred  to  a  yearly  foundry  statement  sheet  bound  in  a 
binder,  filed  by  the  general  office  manager,  and  kept  in  a  drawer 
of  his  desk.     There  is  very  little  difference  between  the  proce- 


STOREKEEPER: 
Please  deliver  to  foundryi           foreman. 

DATE 

190 

OOANTITY 

DCscmrriON 

MICE 

VALUE 

OOANTITY 

DESCRIPTION 

PRICE 

VALUE        1 

Medium  Moldinz  Sand 

Bolts 

Coarse 

.. 

Fine             "            " 

.. 

Fire  Sand 

.. 

Fine  Sand-Brass 

H 

Bank  Sand 

Clay 

Washers 

EtUC  Coal 

.. 

Charcoal 

.. 

Flour 

Emery  Stones 

Vitriol 

Sea  Coal  Facing 

Hose 

Wro't  Iron  Gaggers 

Chisels 

DELIVERED 

RECEIVED  BY                                                             | 

FORM  44                 Foundry  Material  DELIVERED  Card. 

FORM  44,      REQUISITION  FOR  FOUNDRY  MATERIAL. 

dures  of  the  Cottrell  foundry  and  those  of  any  other  well-con- 
ducted foundry  making  a  similar  class  of  work. 

Every  good  foundry  foreman  is  and  must  be  an  "organizer" 
by  instinct,  and  must  also  be  able  to  deal  promptly  and  wisely 
with  the  unexpected. 

The  nominal  storeroom  custody  of  all  foundry  supplies, 
merely  brings  the  foundry  foreman's  own  memorandum  of  what 
he  consumes  and  puts  out  into  regular  lines  of  factory  routine, 
by  passing  these  memoranda  to  the  receiving  clerk  in  the  form 
of  requisitions  on  factory  stores.  See  forms  44  and  45,  which 
are  filed  by  the  cost  clerk  for  a  time,  and  then  destroyed. 


C.  B.  COTTRELL  &  SONS  COMPANY, 


205 


Form  44.     Yellow  bond  paper.     Ruled  in  blue  and  black; 
printed  in  black.     Size,  5  15-16  inches  long  by  3^^  inches  wide. 


DEPARTMANT 

19 

wBCKLr  wKPOUT      CAST  IRON. 
LARGE  FURNACE  NO.  1. 

Form  46.  1 
WEEK  ENDING                              190    | 

DATE 

.... 

NO.  a 

N0.2.  X_ 

M             •< 

NO.  a 

.Scraps 

Spi^ws  . 

• 

Total 

Coal 

Coke 

WcjQHT  or 

1 

C.  B.  COTTRELL  A  SONS'  CO.                                                                                                                   | 

FORM 

46.      WEEKLY  REPORT  FOR  IRON  FURNACE. 

19 

C.  B.  COTTRELL  i  SONS  CO.                ^°"*<7. 

WEEKLY 

"  —  — ^-—\ 

DATE 

W.,OHT  OF  HEAT       -ASS  rU„NA«^_^^  ^^  ^^^^^^  | 

AJAX 
MKTAI. 

coprsn 

ZINO 

TIM 

Lb  AD 

FUKL  Oil 

(QALLS.; 

BRASS 

LKAD 

vaKltyAMJ 

FORM  47.      WEEKLY  FOUNDRY  REPORT  FOR  BRASS  FURNACE. 

Requisition  on  stores  for  foundry  supplies.     Filled  by  the 
foundry  foreman ;  presented  to  the  storekeeper,  and  by  him  sent 


206       FACTORY  MANAGER   AND   ACCOUNTANT, 

to  the  receiving  clerk  in  the  storeroom;  sent  by  the  latter  to 
cost  clerk,  who  enters  items  totals  in  the  day  line  of  the  weekly 
foundry  report.  The  w-eekly  foundry  reports  items  are  totaled 
on  the  monthly  report  sheet,  which  is  sent  to  the  general  office 
manager,  who  records  totals  on  yearly  sheet,  having  12  vertical 
monthly  columns,  one  for  each  month,  as  before  stated. 

Form  45.  The  same  in  every  way  as  form  44,  except  differ- 
ent list  of  material  items.     Not  shown. 

Form  46.  White  bond  paper.  Red,  black  and  blue  ruling; 
printed  in  black.  Weekly  cupola-charging  foundry  report  for 
large  cupola.    Size,  sVs  inches  long  by  3^^  inches  high. 

Filled  by  the  cost-keeper  from  daily  cupola-charge  slips 
made  by  the  foundry  foreman  and  given  to  his  cupola  tender  for 
daily  cMpola  charge.  Slips  are  sent  to  the  cost-keeper  daily. 
Forms  46  are  held  by  the  cost-keeper,  the  items  totals  transferred 
to  the  monthly  report,  and  the  forms  finally  filed  by  the  cost- 
keeper  for  such  time  as  may  be  thought  sufficient. 

Form  47.  Pale  yellow  bond  paper.  Ruled  and  printed  all 
in  black.  Size,  5  15-16  inches  long  by  3  15-16  inches  high. 
Weekly  foundry  report  for  the  brass  furnace.  Filled  by  the 
foundry  foreman  and  sent  to  the  cost  clerk,  the  same  as  form  46 

Accounting  Forms. 

Form  49.  Heavy  white  paper.  Perforated  at  top  for 
binder.  Ruled  in  blue  and  red ;  printed  in  black.  Serial  member 
at  top  right  hand  in  red.     Size,  19  inches  long  by  12  inches  high. 

Filled  by  the  commercial  accountant,  bound  in  binder,  and 
kept  by  him. 

Form  50.  Heavy  white  paper.  Blue  and  red  ruling ;  printed 
in  black.    Size,  13^4  inches  by  9  13-16  inches. 

Expense  Statement.  Filled  by  the  cost-keeper,  sent  to  the 
general  office  manager,  and  by  him  bound  and  kept  in  his  office. 
The  expense  percentage  is  calculated  from  50  records  by  the 
general  office  manager,  who  notifies  the  cost-keeper  if  change  is 
needed. 

Form  51.  Press  Sales  Sheet.  Blue  bond  paper.  Black 
ruling  and  print.  Size,  "/%  inches  long  by  6^  inches  high.  Per- 
forated for  binding  at  left  hand  side.  Original.  Top  horizontal 
line  perforated. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


207 


..H 

s  ^ 

0^  (^ 

^  g 

«s 

CO    o 

fcf 

^ 

< 

o 

S     6 

1 

<   ^^ 

4      ^ 

o 

s 

M 

1 

3    I 

I    \ 

i  I 

'^  I 

g  I 

^   s 

o 

03 

CO 

s 

8 

:^ 

o 

i 

en 

1 

^ 

u 

PS 

y 

p* 

w 

Q 

U 

H 

< 

S 

s 

PUl 

o 

Ii« 

1 

-^ 

g 

^ 

a 

8    •• 

25      ^ 

J   e* 

J     8 

u     ■< 

s  -  ■ 



PS 

u 

o 

CO         3 

^  -« 

o     « 

o 

>     » 

•-■       n 

^  s 

o 

I 

Si 

y- 

<j} 

CQ 

< 

m 

is 

2    *" 

» 

Q 

i  i 

o 

£    5 

^ 

C5 

o 

d 

z 

r. 

o 

1     1     I 

■< 

1 1 1 

208       FACTORY  MANAGER  AND   ACCOUNTANT. 


Form  50. 

Expense  Statement              For  the  month                              190 

^ 

^E^EEHli^iiiiiii 

ssssasisssssssjssss??^^ 

^ 

3 

? 

•5 

c 
• 

• 
• 

1 "■" 

•J 

5 

•             

1 

1 

• 

c 

1 

• 

1 

1 

• 

1 

i 

• 

1 

-0 
c 
• 

• 
-0 

c 
• 

1 

1 

•                                1            , 

i +- 

■                               1 

I 1      1 _._ 

i:::::::::::::::::!; 

• 

• 

1 

Q 
0 

fj 

ZZDHtHllZl 

sassasusssssssssssss? 

C.  B.  COTTRELL  &  SONS  COMPANY. 


209 


Obviously  a  bill  to  be  sent  to  a  purchaser  can  be  written  in 
form  for  journal  entry,  but  the  bill  should  bear  the  firm  name 
prominently,  which  is  not  of  use  on  the  journal  entry  form. 
Again,  the  journal  form  should  register  top  and  left  with  the 
bill  form,  for  convenience  of  the  typewriter.  Hence  form  51  is 
perforated,  so  as  to  be  torn  across  after  filling,  and  is  bound  to 
form  the  press  sales  book,  or  principal  production  sales  journal, 
kept  by  the  chief  accountant. 


Form  51 


C.  B.  COTTRELL  &  SONS  CO  Order  No. 
PRESS  SALES  SHEET 


Date  of  Shipment 


3al««  Card  Folio 


Account  No. 


J3 


Sold  to 
Addrew 


Contract  No. 


guan. 


o 


DESCRIPTtQW 


/wqunt 


FORM    SI.      PRESS   SALES   SHEET. 


Form  5 1  A.  White  bond  paper,  printed  all  in  blue.  Size, 
8>4  inches  long  by  y^i  inches  high.     Not  shown. 

Bill  head.  Filled  in  carbon  duplicate,  when  form  51  is 
typewritten.  Form  51 A  is  used  for  principal  orders  only,  form 
51B  being  used  for  "Repairs,"  which  includes  everything  not 
falling  under  the  head  of  principal  orders,  that  is,  printing 
presses. 

It   is  of  the  very  first  importance  that   duplicate   records 


210     FACTORY   MANAGER   AND   ACCOUNTANT. 


= 

= 

= 

= 

= 

= 

= 

= 

= 

= 

= 

= 

= 

= 

= 

^^  = 

" 

1 

, 







— 1 

_ 

— 1 

I 

1 1 











'o 

, 

^ 

_ 

o2 

^22 

T~ 

- 

' 

_J 

o 

Q 
LU 

> 
UJ 

o 

ir 

X 

s 

o 

i^ 

Jz; 

S 

1 

1 

n 

2 

1 

a 

X 
-<! 

1 

■< 

Q 

2 
-< 

§ 

1 

c 

c 

_ 

> 

o 

XI 

4) 

J3 

H* 

^S 

!z; 

w 

Xi 

S 
S 

.a 

^ 

"o 

C/5 

o 

1 

"2 

W 

<o 

N 

« 

w 

rt 

en 

u 

•c 

o 

ci 

^ 

lO 

o 

f^  rt 


C.  B.  COTTRELL  &  SONS  COMPANY. 


211 


Ik 

a 

2 

u 
0 

z 
1- 
z 

0 

In 

UJ 

I 

CO 
UJ 

o 

z 

< 

CD 

i 

►^ 

z 
llJ 

h- 

u 
Q 

O 

z 

H 
Z 
D 
O 

o 
o 

< 

P^ 

. 

~ 

~ 

= 

~ 

— 

1 

, 

z 
z 

>- 

2 

■ 

< 

. 

is 

2 

h" 

s 

_ 

p 

r 

... 

" 

i 

• 

1 

.. 

.- 

lU 

111 

H 
Q 

D 

C 

c 

) 

( 

D 

%rz      FACTORY   MANAGER   AND   ACCOUNTANT, 

should  be  carbon  duplicates,  not  manuscript  copies,  made  with 
either  pen  or  typewriter.  The  carbon  reproduction  saves  time, 
generally,  but  its  great  merit  is  the  certainty  of  accurate  repeti- 
tion. 

Form  51B.  White  bond  paper,  printed  in  blue,  except 
"Terms"  line,  which  is  printed  in  red.  This  is  the  same  as  form 
5 1  A,  except  the  red  line.    Not  shown. 

"Repairs"  bill  head.  Original.  Form  51  is  not  used  with 
repairs  bills,  which  are  made  to  satisfy  orders  on  form  19,  which 
see.    When  form  19  is  completely  filled  it  is  passed  to  the  type* 


NAME                                                       Form  54. 

ADDRESS 

AMOUNT 

DATE                STYLE  PRESS 

PRICE 

CAfUl 

NOTE^ 

PAID  ON  ACT. 

C-^-JOITI     1 

P>p«r«  Sant  t* 

[DiU 

1    Saeurlty 

1  Am'tinturane*            |  0>t«  SattUd                   ] 

Ranwrto 

S«e.  Hand  Praaaaa 

FORM  54.      CARD  RECORD  OF  PRINCIPAL  PRODUCTION. 

writer  with  form  51B,  and  form  51B  is  filled  from  form  19,  51B 
goes  to  the  customer,  form  19  making  a  leaf  of  the  repairs 
journal,  in  the  same  way  that  form  51  makes  a  leaf  of  the  prin- 
cipal-order sales  journal,  or  "press  sales  book,"  as  it  is  called. 

Form  52.  Heavy  white  paper.  Perforated  for  binding  at 
left  hand  end.  Red  and  blue  ruling;  black  printing.  Size,  iij^ 
inches  by  g}i  inches. 

Monthly  cash-received  statement.  Filled  by  the  cashier, 
bound  in  binder,  and  held  by  cashier. 

Form  53.     Heavy  white  paper.     Perforated  for  binding  at 


C.  B.  COTTRELL  &  SONS  COMPANY.  213 

left  hand  edge.  Red  and  blue  ruling,  black  printing.  Size,  ii^ 
inches  long  by  7%  inches  high. 

Daily  balance  sheet.  This  form  is  notable  for  inclusiveness, 
as  it  shows  at  the  end  of  each  day  on  one  single  sheet  all  im- 
portant items  of  the  business.  The  whole  trend  of  modern  ac- 
counting forms,  both  costing  and  commercial,  is  to  make  one 
sheet  tell  all  that  it  can  be  made  to  tell  of  related  matters,  and 
to  bring  all  records  to  the  instant  of  inquiry.  The  information 
carried  on  one  line  of  this  balance  sheet  is  commonly  contained 
in  several  different  books.  It  is  certainly  better  to  make  the  one 
line  of  entries  as  completely  comprehensive  as  possible. 

Form  54.  White  card.  Perforated  for  card  file.  Red  and 
black  ruling;  black  printing.  Size,  7^  inches  long  by  4  15-16 
inches  high. 

Filled  by  the  general  office  manager  from  form  51,  and  from 
customer's  contract,  and  filed  in  drawer  of  revolving  cabinet  in 
the  principal  office,  occupied  by  the  three  chief  officials.  Form 
54  contains  always  a  full  history  of  each  principal  production, 
all  particulars  of  sale  and  payment. 

Traveling  Salesman's  Reports. 

Form  55.  Outside.  White,  printed  all  in  black.  Folder. 
Size,  when  folded,  6^  inches  by  3J^  inches. 

Traveling  salesman's  weekly  expense  and  sales  report  and 
route  list. 

Form  55.  Inside.  White.  Ruled  in  red,  purple  and  black ; 
printed  in  black. 

Form  5 5 A.  Heavy  white  sheet.  Perforated  at  left  for 
binding.  Ruled  in  red  and  blue;  printed  in  black.  Size,  y% 
inches  long  by  9^  inches  high.  Traveling  salesman's  yearly 
sales  and  expense  statement. 

Piece-Rate  Cards. 

Form  56.  Terra  cotta  thin  card,  perforated  for  filing. 
Printed  all  in  black.  Size,  5  inches  long  by  2  15-16  inches  high. 
Piece-rate  card.     Filled  by  foreman,  approved  by  Head. 

Form  56A.  Terra  cotta  heavy  card,  perforated  for  filing. 
Printed  all  in  black.    Size,  5  inches  long  by  2  15-16  inches  high. 


tU       FACTORY  MANAGER  AND   ACCOUNTANT, 


a: 

</5  LU  ^ 

-^  z  i^ 

^  u  ^ 

^  P-  o 

5  X  g 

-J  ^  Q 

^  -J  < 

^-  QJ 


i  t 


5   -< 


t  >^ 
Lis 


?  ill 
I  ill 

^s  llli 


111  I 

» "^^  o  .  - 


m. 


1^ 


^5  .„^ 


2| 


il 

^1 


:l^.^.l 


>■ 
«      0 


5i  ^ 

O  H 

Z  K 

3  < 

m  o 


C.  B.  COTTRELL  &  SONS  COMPANY. 


215 


Form  55  Inside* 

No.                              Month                                                                 Salesman                                                                                                      Hn^s  Trm,t,lad 

1 

r 

I 

5 

o" 

i 

- 

1 

1 

■s 

% 

i 
1.- 

d      1       1 

0 

i 

w 

1 1 

B  a 
■s     ^ 

il 

« 

•a 
c 

3 

CO 

-a 

-1 
111 

O 

I 

Mileage  on  hand  at  beginning  of  \ 
New  mileage  purcliased  during  w 
Book  No. 

K 
bJ 

a. 
u 
bJ 

-1 
<0 

b 

^1 

<< 

.    1 

i 

1 

1  J 

1  § 
J  1 

2 

CO 

o 

z 

O 

o 

u. 

-1 
< 

o 

h. 

ut,  or  cash  on  "hand  at  begit 
received  for  expenses  durin 

n«ta  Ri.r»lv«rt 

z 

(0 

z 
o 

s 

1- 

_ 

i 

-: 

1- 
< 
(0 

1 

1 

216      FACTORY  MANAGER   AND   ACCOUNTANT. 


Form  55  A. 

Salesman.. 

J 

SALARY 

TRAVELING 
EXPENSES 

ENTERTAIN- 
MENT 

OTHER 
EXPENSE 

TOTAL 
EXPENSE 

SALES 

Z" 

i 

JAN. 

FEB 

-O 

MAR 

i 

1st 

Duar 

1 

~o 

APR 

«v 

lUNE 

Half 
prear 

ULY 

o 

AUG 

JEPl 

~a 

M, 

OCT 

NOV 

DEC 

otal 

1 

FORM  55  A.      TRAVELING  SALESMAN'S  YEARLY  SALES  AND  EXPENSE  STATEMENT. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


217 


Piece-rate  card.     Filled  by  department  foreman,  vised  and  ap- 
proved by  Head.     The  same  as  form  56.     Not  engraved. 

Form  57.    Stiff  white  card.    Perforated  for  card  file.    Ruled 


Form  56. 
Date 

190 

PIECE  RATE. 

Seci 

h'n  \\r^, 

Article 

No. 

Operations 

If  change,  state 
Old  price 

New  price 

Approved 

^       J                                          Foreman 

1 

FORM   56 

.      PIECE-RATE  CARD. 

j..^ 

NAMB  OF  PART 

OPBRATION 

•AX.PlH 

HOUR 

STYLH  OF  PRBSS     Form  57. 

I>»M 

JU.No. 

NumUr 

ofplM.. 

Houn 

VM» 

ABoaat 

MHMd 

IUt.p.r 

hour 

Number 

•fyUoM 

p.r'hiuir 

IU>'(Kmm 

• 

( 

) 

FIKCK  RATK  MAKINO  AND  RKVISION  CARD 

FORM    57.      PIECE-RATE  MAKING  AND  REVISION  CARD. 

in  red,  blue  and  black;  printed  in  black.     Size,  5^  inches  long 
by  3  15-16  inches  high. 

Piece-rate  making  and  revision  card.     The  spaces  of  this 


218       FACTORY  MANAGER  AND  ACCOUNTANT. 

card  are  filled  by  the  cost  clerk  from  regular  shop  performance 
time  cards.  Special  effects,  obtained  by  selecting  workmen  and 
putting  the  entire  operation  or  piece  construction  on  a  special 
footing,  are  valuable  only  as  records  of  extremes. 

For  piece-rate  fixing  an  extended  record  of  regular  perform- 
ances is  of  the  highest  value.  Any  notable  production-rate 
fluctuation  should,  of  course,  be  investigated  with  the  greatest 
care.  This  card,  when  filled,  is  sent  to  the  Head,  for  considera- 
tion. 


SUB  NO. 

ARTIC 

-E 

Form  58. 

DATE  or 

>R00OCTIOt 
._OROC(l 

NUMBCR 

OF 

•lECCS  MAD 

COST  OF 

MATERIAL 

EACH 

COST  OF 
LABOR 
EACH 

FACTORY 
EXPEN8C 

EACH 

rOTAL  COS! 
EACH 

NOTEC 

COST   RKCORD   CARD                                                                                                                   C.   a   COTTRELL  *  SONS  CO.       | 

FORM    58.      COST   RECORD   CARD, 


Form  58.  White  stiff  card.  Ruled  in  red,  blue  and  black; 
printed  in  black.    Size,  sH  inches  long  by  3^  inches  high. 

Comparative  component  cost  card.  Record  spaces  for  suc- 
cessive production  costs.  Filled  by  the  cost-keeper.  Used  for 
special  inquiry  as  to  particular  production  rates. 

There  can  be  little  doubt  that  much  might  be  gained  by 
filling  this  form  constantly  for  all  regular  component  production, 
and  so  showing  successive  lot  and  different  workmen  costs. 
Nothing  short  of  continuous  comparisons  will  give  the  true  fac- 
tory narrative. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


219 


Form.sg 


SECOND-HAND  PRESS  Na 


WESTERLY,  R.  I., 


We  are  to  take  the  following  Second-hand  Press 
from 


Address- 


Name  of  Press. 


Number  of  RoUers. 
Bed  Inside  Bearers- 
Style  of  Press 


Style  of  Distribution 

Style  of  Delivery 

Wire  or  Air  Springs. 
Base  or  Not 


Age  and  Condition- 
Can  be  taken  out  — 


Additional  information  regarding  the  above  can  be 

had  by  communicating  with 

who  made  the  deal. 


C.  B.  COTTREI.I.  &  SONS  CO. 
pbr. 


FORM  59.      SECOND-HAND  PRESS  SPECIFICATION. 


220       FACTORY  MANAGER  AND   ACCOUNTANT. 

Miscellaneous  Forms. 

Form  59.  Yellow  bond  paper;  printed  all  in  black.  Size, 
5J^  inches  long  by  8>^  inches  high. 

Second-hand  merchandise  specification,  sent  to  the  factory 
by  salesman,  who  takes  second-hand  press  in  part  payment  for 
a  new  one.  Filled  by  the  salesman,  who  announces  by  this  form 
the  conclusion  of  a  matter  thoroughly  discussed  beforehand. 

Form  59A.  Yellow  bond  paper,  printed  all  in  black.  Size, 
5J^  inches  long  by  8>^  inches  high.     Not  shown. 

Order  notification,  filled  by  the  agent  making  the  sale. 

Both  59  and  59A  are  extremely  useful  forms.  The  taking 
of  a  second-hand  machine  and  the  reception  of  a  new  order,  are 
both  facts  of  importance  to  the  factory,  and  the  provision  of  a 
special  form  for  each,  ensures  prompt  communication  of  full 
particulars.  Form  items-space  titles,  once  compiled  and  printed 
on  the  information  blank,  avoid  inadvertent  omissions,  always 
likely  to  occur  in  case  of  original  communications. 

Form  60.  Pale  pink  bond  paper,  printed  all  in  black.  Size, 
4}i  inches  long  by  yj^  inches  high. 

Filled  by  the  commercial  accountant,  sent  to  the  shipping 
clerk,  and  by  him  destroyed  after  shipment  is  made. 

Form  61.  Flesh  colored  bond  paper,  printed  all  in  black. 
Size,  8j4  inches  long  by  5^  inches  high. 

Shipment  notification.  Filled  by  the  commercial  account- 
ant, and  mailed  to  consignee  on  day  shipment  is  made.  The 
consignee  is  also  more  fully  notified  by  the  duplicate  of  the 
railway  bill  of  lading,  see  form  62,  which  is  mailed  later,  as  soon 
as  the  railway  has  taken  the  consignment.  Form  61  is  used  for 
principal-order  shipments  only.     Not  shown. 

Forms  62,  62A,  62B.  Bond  paper.  Pale  flesh  color. 
Printed  all  in  black.  Size,  7  15-16  inches  long  by  io}i  inches 
high.     Not  shown. 

Form  62,  original,  62A,  carbon  duplicate,  and  62B,  carbon 
triplicate,  are  printed  alike  except  as  to  the  one  word  "Original" 
in  reproduction,  which  reads  "Duplicates"  on  the  second  sheet, 
and  "Agent's  Copy"  on  the  third  sheet. 

Bill  of  lading  for  all  railway  shipments.  Filled  by  the  route 
agent,  in  the  commercial  accountant's  room,  in  carbon  triplicate. 


C.  B.  COTTRELL  &  SONS  COMPANY. 


221 


The  original  is  held  by  the  factory,  the  agent's  copy  goes  to  the 
railway  agent,  and  the  duplicate  is  sent  to  the  consignee,  pre- 
viously notified  on  form  6i,  as  soon  as  the  railway  has  taken  the 
shipment  in  charge. 


G 


FORM  60.      DIRECTIONS  FOR  SHIPPING  CLERK. 


Form  64. 
Shipped  for 


Consigned  to 


Description 


Routing 


Date 


Serial  No. 


Boxes 


Castingi         Weight 


Marks 


Remarl(s 


n 


FORM   64.      DOMESTIC   SHIPMENT  RECORD  CARD. 

Form  63.     Pale  flesh  color  bond  paper,  printed  in  black. 
.Size,  yy%  inches  long  by  loj^  inches  high. 

Filled  by  commercial  accountant  and  sent  to  forwarding 


222      FACTORY  MANAGER  AND  ACCOUNTANT. 

agent.  Notification  used  for  foreign  shipments  only.  Not 
shown. 

Form  64.  White,  heavy  paper.  Red  and  blue  ruling; 
black  printing.  Perforated  for  filing.  Size,  5%  inches  long  by 
3  15-16  inches  high. 

Domestic  shipment  record  card.  Filled  by  the  commercial 
accountant  in  carbon  duplicate,  original  filed  by  general  office 
manager,  duplicate  sent  to  New  York  office.  This  form  64, 
white,  g^ves  the  New  York  office  all  information  as  to  every  do- 
mestic shipment,  and  so  enables  the  New  York  office  to  correctly 
reply  to  all  inquiries.  Filed  in  a  card  tray  in  the  New  York 
office. 

Form  64,  Blue.  Foreign  shipment  record  card.  Same 
size  and  form  as  form  64,  white.  Inquiries  as  to  foreign  ship- 
ments are  directed  to  the  New  York  office,  and  are  answered 
from  information  given  by  the  filling  of  forms  64,  blue.  All 
particulars  of  route,  vessel,  and  so  on,  are  inscribed  on  forms 
64,  blue,  which  are  filed  in  a  card  tray  in  the  New  York  office. 
Not  shown. 

Form  65.  White  bond  paper.  Ruled  in  red,  blue  and  black ; 
printed  in  black.  Perforated  at  left  hand  end  for  binding.  Size, 
yji  inches  long  by  3  15-16  inches  high.     Original. 

Returned  goods.  Filled  first  as  to  items,  by  the  commercial 
accountant,  with  carbon  duplicate  on  form  65A,  which  is  sent  to 
the  receiving  clerk.  Form  65  is  held  until  the  receiving  clerk 
reports  the  material  in  the  storeroom  in  good  condition.  If  not 
in  good  condition,  the  salvage  value  is  determined. 

When  the  value  of  return  is  fixed,  then  form  65  has  its 
value  spaces  filled,  thereby  completing  form  65,  and  the  return- 
ing account  is  credited  with  the  total.  If  an  outside  credit,  noti- 
fication is  made  on  form  66,  which  see;  65  and  65A  ensure  the 
factory  against  loss  on  returned  material,  as  no  credit  can  be  made 
until  after  the  material  is  reported  in  the  storeroom,  and  form 
65  has  been  vised  and  approved  by  the  general  office  manager. 
At  the  same  time,  in  case  of  an  outside  credit,  notification  of 
receipt  and  amount  of  credit  given  can  be  made  intelligently, 
and  promptly. 

Form  65A,     White  bond  paper.     Ruled  in  red,  blue  and 


C.  B.  COTTRELL  &  SONS  COMPANY. 


223 


^ 

a> 

o 

Z 

c 

3 

-o 

O 

o 

2 

O 

4? 

o 
a. 

< 

6 

Z 

6 
E 

8 
o 

■S 

« 

2 

. 

o 

d 

1 

O 

S 

"E 

% 

to 

O 

a 

CO 

Q 

o 
Z 

« 

O 
O 
O 

Q 

LJ 

3 

m 

h- 

1 

liJ 

S 

cc 

8 

^ 

^ 

S. 

a 

5 

g 

J 

S 

* 

o 

8 

1 

1      : 

S        .5 

o- 

y» 

ID 

6 

o 

<        > 

^ 

S 

O 

-■ 

( 

D 

M4       FACTORY  MANAGER   AND   ACCOUNTANT. 


^ 

it' 

Si 
c 
O 

21        _ 

Form  67. 
Journal  Voucher                                            Date 

Authority                                                             Account 

Debit 
Credit 

3  i         11 

C.  B.  COTTRELL  &  SONS  COMPANY,  225 

black;  printed  in  black.  Size,  5J^  inches  long  by  3  15-16  inches 
high.     Perforated  for  filing.     Not  shown. 

Carbon  duplicate  of  form  65.  Filled  by  the  commercial  ac- 
countant, and  sent  to  the  receiving  clerk,  who  reports  condition 
of  returned  materials  after  personal  examination  of  them  and 
the  entry  of  items  on  the  stores  ledger  cards.  The  return  of  form 
65  to  the  commercial  accountant  informs  him  that  the  material 
itemized  has  been  received,  and  is  in  the  stores  in  good  condi- 
tion. If  reported  not  in  good  condition,  the  salvage  value  is  as- 
certained before  return  credit  is  made.  Form  65  is  held  for  a 
time  after  form  65 A  has  been  completely  filled,  and  is  then 
destroyed. 

Form  66.  Flesh  colored  bond  paper.  Ruled  in  red  and 
blue;  printed  in  purple.  Size,  8  7-16  inches  long  by  6%  inches 
high.     Not  shown. 

Credit  memorandum,  filled  by  commercial  accountant  from 
form  65,  which  see,  and  sent  to  the  outside  returner  of  material. 

Form  67.  Heavy  white  paper.  Ruled  in  red,  blue  and  black ; 
printed  in  black.  Perforated  at  left  end  for  binding.  Size,  yji 
inches  long  by  4  15-16  inches  high. 

Filled  by  the  commercial  accountant  from  any  advices  or 
vouchers,  but  principally  from  factory  records.  Sent  with 
voucher  in  case  of  letter  or  other  voucher  originating  outside  of 
the  factory,  to  the  general  office  manager  for  inspection  and  ap- 
proval. This  form  is  bound  in  a  binder  and  kept  by  the  commer- 
cial accountant. 

Form  67  is  the  general  journal  form,  and  is  used  for  all 
journal  entries  not  recorded  on  journal  forms  specially  adapted 
to  the  record. 

Form  68.  Statement.  White  bond  paper.  Blue  and  red 
ruling.  Top  line  printed  in  red.  Remaining  text  printed  in  blue. 
Size,  5  7-16  inches  long  by  83/2  inches  high.     Not  shown. 

Filled  by  general  accountant.    Sent  to  debtor. 

Form  69.  White  heavy  bond  paper.  Printed  in  blue.  Size, 
y}i  inches  long  by  io}i  inches  high.     Not  shown. 

Combined  information  request  and  reply  form.  Reply  writ- 
ten on  same  sheet,  and  all  returned  to  sender.  This  is  a  very 
convenient  form,  largely  used. 


226     FACTORY  MANAGER   AND   ACCOUNTANT. 


■ 

6 

^ 

t^ 

o 

O 

a 

<o 

> 

"3? 

©' 

■^ 

cS 

« 

r" 

^ 

g 

>• 

•3) 

1 

E- 

g 

^ 

1^ 

o 

O     P^    «: 

Q 

H 

» 

o    g    a 

{4 

g    g   ^ 

i 

E-j     H    H 

^ 

§     ^    ^ 

1 

^ 

o 

. 

a 

09 

I               i 

R 

^ 

a 

1 

s 

-2 

1— 1 

1                       8 

U4 

C.  B.  COTTRELL  &  SONS  COMPANY.  227 

Form  70.  Correspondence  Receipt.  Bright  yellow  bond 
paper.     Size,  y}i  inches  long  by  5  inches  high. 

Form  70,  fully  filled,  must  replace  any  letter  or  paper  taken 
from  the  files  in  charge  of  the  correspondence  clerk,  and  when 
returned,  the  return  certification  is  made  on  the  lower  part  of 
form  70.  It  is  often  highly  important  to  be  able  to  trace  the  his- 
tory of  a  paper  after  it  has  become  part  of  the  permanent  factory 
records.  Form  70  notes  the  abstraction  and  return  of  a  paper, 
and  is  a  necessary  form,  either  this  or  an  equivalent  being  in- 
dispensable to  efficient  correspondence  filing. 


Form  71. 


Ncime. 


Business. 


To  See  Mr^ 


FORM   71.      visitor's   CARD. 

Form  71.  White  bond  paper.  Printed  in  black.  Size,  3% 
inches  long  by  2>^  inches  high. 

Caller's  slip.    This  is  a  very  simple  and  easily  filled  form, 
and  is  eflFective  without  being  offensive.    Caller*s  slips  often  de- 
mand needless  particulars  of  information. 
Record  Forms. 

The  two  following  "Record"  forms,  A  and  B,  have  recently 
been  put  in  use  at  the  Cdttrell  works.  These  forms  contain  no 
material  or  labor  spaces,  and  are  used  for  purely  historical  rec- 
ords, and  do  not  affect  the  costing  in  any  way. 

The  records  shown  are  under  column  headings  of  printing- 
press  component  names,  but  this  form  is  capable  of  general  ap- 
plication, and  may  be  used  for  any  production  by  making  the 
column  headings  to  suit  the  manufacture. 


228       FACTORY   MANAGER   AND   ACCOUNTANT. 

These  forms  A  and  B  give  full  "Work  in  Progress  Rec- 
ords," and  are  used  to  relieve  the  memory  of  the  general  manager 
from  a  part  of  its  burdens,  by  tabulating  on  a  foundry-record 
form  which  is  the  first  of  the  two  record  forms  used,  the  fact 
that  the  piece  has  been  made  and  is  held  by  the  foundry  ready  for 
delivery  to  the  machine  shop,  this  record  being  made  by  the 
foundry  foreman  by  a  pencil  cross  at  the  left  of  the  component 
column  space,  which  is  the  simplest  certification  symbol  known. 
Neither  date  nor  weight  are  recorded  because  those  records  are 
on  other  forms,  and  it  would  be  work  thrown  away  to  write 
them  on  this  form  which  simply  tells  what  components  of  an 
order  in  progress  have  been  made  in  the  foundry,  and  whether 
those  pieces  have  been  ordered  into  the  machine  shop  or  not. 

The  translation  of  the  foundry  record,  form  A,  is  as  follows : 

"Presses  ordered  in  foundry,  Jan.  3,  1903.  10— No.  3  K 
presses.  The  foundry  numbers  of  these  ten  presses  are  2,000 — 
2,009,  ^"  sequence  and  inclusive,  and  the  construction  number 
against  which  all  charges  are  written,  is  2,000."  Two  numbers 
have  events  recorded  in  a  single  space,  one  above  the  other  to 
save  room.  This  does  not  confuse  the  record  at  all.  Continuing 
the  record  translation,  "The  cylinders,  sides  right,  sides  left,  bases, 
tracks,  beds,  tables,  rocker  shafts,  fountains,  sliders,  feed  brack- 
ets right,  feed  brackets  left,  are  made  as  shown  by  the  left  hand 
pencil  cross  in  each  space.  All  of  these  castings  have  been  or- 
dered in  work  and  sent  into  the  machine  shop,  as  shown  by  the 
right-hand  pencil  cross  in  each  component  space."  So  much  for 
the  information  recorded  by  the  symbols  above  the  mid-line  of 
column  headings.  This  specified  list  of  components  does  not 
include  all  the  castings  called  for  by  the  cryptogram  "10 — 3  K — 
presses,"  but  only  the  larger  pieces.  There  are  five  lines  of 
spaces  below  the  second  line  of  column  headings,  and  each  of 
these  lines  may  be  used  for  two  number  records,  thus  making  10 
record  spaces  available,  as  in  the  upfJer  field  of  spaces. 

This  second  line  of  column  headings  begins  with  cylinders. 
There  is  a  large  amount  of  work  on  the  press  cylinder,  and  it 
may  be  wanted  first  in  the  machine  shop,  and  if  a  cylinder  be- 
longing to  an  order  not  yet  in  work  is  sent  alone  into  the  machine 
shop,  this  unusual  procedure  should  be  noted  on  this  historical 
record  form.     The  foundry  foreman  has  a  production  order  for 


C.  B.  COTTRELL  &  SONS  COMPANY, 


229 


§ 

T,«>4 

xy 

XX 

XX 

X  X 

X  X 

~~"^ 

^^"^ 

1 

III 

XX 

XX 

XX 

XX 

X  X 

M 

H 
M 

fn 

4- 

c 

T1«« 

X  X 

XX 

XX 

XX 

X  X 

© 

II 

p^ 

^ 

III 

X  X 

XX 

XX 

X  X 

X  X 

^ 

X  X 

XX 

XX 

X  X 

X  X 

fi 

-^ 

s 

X  X 

XX 

XX 

X  X 

X  X 

Q 

^d 

X  X 

X  X 

X  X 

XX 

X  X 

X  X 

XX 

XX 

X  X 

X   X 

X  X 

X  X 

XX 

XX 

X  X 

M  ^ 

ffiOQ 

X  X 

XX 

XX 

XX 

X  X 

X  X 

X  X 

XX 

X  X 

X  X 

fi 

X 

1 

X  X 

XX 

XX 

XX 

X  X 

p:A 

K 

X   X 

XX 

XX 

XX 

X  X 

X  X 

XX 

XX 

X  X 

X  X 

pu 

M 

X  X 

XX 

X  X 

X  X 

X  X 

^  9 

§8 

X 

^ 

1 

X  X 

X  X 

XX 

X  X 

X   X 

go 

X 

X  X 

XX 

X  X 

X  X 

X  X 

1 

O 

S 

X  X 

XX 

X  X 

X  X 

X  X 

X  X 
XX 

X  X 
X  X 

X  X 
XX 

XX 

XX 

X  X 
X  X 

11 

X 
X 

^ 

s 

Gi: 

(4 

XX 

XX 

XX 

XX 

X  X 

X 

n 

^ 

iZ 

X  X 

XX 

XX 

X  X 

X  X 

X 

'^r, 

X  X 

XX 

XX 

XX 

X  X 

X 

1 

o 

C> 

5^ 

XX 

X  X 

XX 

X  X 

X  X 

X 

o 

OQ 

GQ 

1 

o 
o 

c4 

^^ 

X 
X 

^>: 

d^ 

:s^ 

so  r^ 

.ociO 

^ 

K 

^ 

Ph 

9  d 

D^ 

OVi 

CiO 

00 

oo 

a 

P4 

0^ 

OD 

Ci^ 

00 

oo 

AcA 

c4r^ 

ol*^ 

riri 

c4c* 

X 

^ 

230       FACTORY  MANAGER   AND   ACCOUNTANT. 

this  construction  No.  2000,  but  has  not  yet  put  out  any  castings 
on  that  order.  He  is  notified  to  produce  the  cylinder  only,  does 
so,  certifies  production  by  the  left-hand  pencil  cross,  and  the  pro- 
duction-order clerk  orders  the  cylinder  into  the  machine  shop  by 
adding  the  right-hand  cross  in  the  cylinder  space  of  foundry 
number  20<X),  and  also  places  two  crosses  in  the  cylinder  space 
of  the  second  row  of  column  headings.  Thus  the  cylinder  may 
go  to  the  finishers  in  advance  of  its  usual  sending,  and  in  advance 
of  all  other  components  of  the  order  number,  without  danger  of 
duplication,  as  the  foundry  man  is  at  once  informed  by  his 
record  card  that  the  cylinder  for  No.  2000  was  made  and  sent 
into  the  machine  shop  before  he  began  on  the  remaining  parts. 
"Presses  cast"  column  records  the  finishing  of  all  the  castings 
for  press  2000.  "Blue  S.  K."  is  another  addition  to  the  Cottrell 
forms,  and  is  made  to  meet  the  "Red  line"  list  distinctions  by 
changing  the  color  of  the  S.  K.  card  from  green  to  blue.  This 
assists  the  transfer  clerk,  who  knows  that  a  blue  S.  K.  order  must 
be  sent  to  the  "Components  waiting"  storeroom  upon  completion, 
and  must  not  be  sent  to  finished  stores,  because  it  has  been  pro- 
duced as  part  of  a  certain  construction  number  and  must  be  re- 
served to  go  to  the  assembling  floor  with  the  other  components 
of  that  number.  Two  pencil  crosses  are  filled  in  the  blue  S.  K. 
space  by  the  production-order  clerk,  one  when  he  makes  the  blue 
S.  K.  orders,  which  vary  largely  in  number  according  to  the 
form  of  press,  but  average  about  50  blue  S.  K.  cards  for  each 
press,  and  the  other  when  the  production-order  clerk  sends  the 
blue  S.  K.  cards  to  the  transfer  clerk,  which  puts  the  S.  K.  com- 
ponents in  work.  The  "Cylinder  shafts"  are  hammered,  not 
rolled,  and  are  special  for  each  order,  as  are  the  "Doctors ;"  the 
"Brass  pipe"  for  each  order  is  also  made  a  purchase,  and  not 
taken  from  stores,  and  consequently  the  production-order  clerk, 
who  is  virtually  the  private  secretary  and  recorder  and  historian 
of  the  Head  or  manager,  should  have  a  record  of  the  purchase 
order  made  for  this  material,  without  having  to  look  further 
than  this  record  card  form,  which  tells  what  castings  are  made, 
what  of  the  larger  castings  are  in  work  in  the  machine  shop,  what 
S.  K.  orders  have  been  made  and  placed  in  work  by  sending 
them  to  the  transfer  clerk,  and  what  the  purchase  agent  has  or- 
dered in  the  way  of  special  material. 


C.  B,  COTTRELL  &  SONS  COMPANY. 


231 


\ 

Or 


O 
W 

O 

H 

ft 
p 

O 

CQ 

QQ 
CO 

S 


11 


X 


* 


ro 


o 


3W 


a    . 
3  o 


2 


\ 


^ 


rN 


FACTORY  MANAGER  AND   ACCOUNTANT. 

As  before  said,  all  of  this  information  is  recorded  in  other 
places,  but  not  all  in  one  place,  hence  the  great  value  of  this 
record  form,  and  the  peace  of  mind  and  tranquillity  of  effort 
which  immediately  followed  the  introduction  of  this  record  form 
A,  which  deals  with  castings,  making  of  orders,  and  making  of 
purchases  for  the  order.  When  record  form  A  is  filled  as  shown, 
it  certifies  that  the  machine  shop  has  all  of  the  order  materials 
in  hand,  and  is  at  work  producing  all  the  order  components. 

Record  form  "B,"  filled  as  shown,  decrees  that  lo  No.  3  K 
presses  shall  be  built,  the  date  of  the  order  being  Jan.  3,  '03,  bear- 
ing an  order  charge  number  2000,  and  that  these  presses  shall 
have  serial  sales  numbers  from  1900  to  1909,  inclusive,  and  the 
form  shows  that  the  blue  S.  K.  orders  were  made  and  sent  to  the 
transfer  clerk  Jan.  11,  '03,  and  that  the  first  one  of  these  presses 
made  on  order  2000,  and  bearing  the  serial  sales  number  1900 
was  completed  and  shipped  Feb.  26,  '03. 

The  final  dispositions  of  the  remaining  nine  presses  of  the 
order  will  be  recorded  as  events  occur. 

It  is  probably  because  this  record  form  deals  with  events 
only,  instead  of  with  materials  and  labor,  that  its  need  should  have 
been  sorely  felt  for  a  long  time  before  its  conception  and  installa- 
tion. 

These  forms  are  printed  on  stiff  manila  cards,  6  inches  long 
by  4  inches  high,  ruled  and  printed  all  in  black. 

Record  cards  A  are  used  and  handled  as  follows :  Two  forms 
are  filled  in  duplicate,  first  two  top  columns  only,  by  the  produc- 
tion-order clerk,  and  one  is  sent  to  the  foundry  foreman,  who 
files  it  in  his  tray,  and  the  other  is  filed  by  the  production-order 
clerk  in  a  box  on  his  desk,  ready  for  instant  reference.  Once  in 
two  days  the  production-order  clerk  goes  to  the  foundry  fore- 
man's tray  of  record  forms  A,  and  makes  his  own  duplicate  agree 
with  the  castings-produced  record  kept  by  the  foundry.  The  card 
making  and  purchase  records  are  made  by  the  production-order 
clerk. 

Form  B  is  filled  and  filed  by  the  production-order  clerk  at  his 
desk.  When  the  foundryman  has  made  all  the  castings  for  an 
order  and  they  are  checked  as  transferred  to  the  machine  shop, 
the  foundryman's  form  A  is  destroyed,  as  the  duplicate  record  is 
held  at  the  production-order  clerk's  desk. 


C.  B.  COTTRELL  &  SONS  COMPANY.  233 

This  record  card  cools  and  binds  up  more  factory  blisters 
than  any  other  one  kind  of  form  previously  met  by  the  compiler 
of  this  book.  Many  attempts  have  been  made  to  present  part  of 
the  story  recorded  on  these  forms,  with  only  partial  success,  and 
it  is  difficult  to  propose  factory  conditions  under  which  this  record 
card  could  fail  to  greatly  facilitate  production,  and  assure  that 
tranquil  frame  of  the  managerial  mind  which  is  the  first  essen- 
tial requirement  of  the  successful  factory. 

In  the  preparation  of  this  chapter  the  author  begs  to  acTcnowl- 
edge  the  friendly  offices  of  Messrs.  Gunn  and  Richards,  of  New 
York,  who  have  greatly  assisted  in  bringing  the  Cottrell  system 
to  its  present  advanced  stage  of  development. 


CHAPTER  VII. 

THE  POTTER  AND  JOHNSTON  MACHINE  COMPANY, 
PAWTUCKET,  RHODE  ISLAND. 

Pawtucket  was  one  of  the  first  places  in  America  to  begin 
iron  working,  the  forge  of  Joseph  Jenks,  Jr.,  at  the  Pawtucket 
Falls  of  the  Blackstone  River,  being  established  before  1750,  and 
this  district  has  ever  since  remained  one  of  the  principal  metal- 
working  and  machine-tool-building  localities  of  the  United  States. 
Pawtucket  joins  the  city  of  Providence  on  the  northeast. 

The  Potter  and  Johnston  factory,  at  present  confining  its 
product  to  a  limited  line  of  very  highly  organized  machine  tools, 
and  employing  about  120  men,  was  established  in  Pawtucket  in 
1898,  and  was  reorganized  and  took  the  name  of  the  Potter  and 
Johnston  Machine  Company  in  1901 ;  its  founders  were  James 
Charles  Potter  and  John  Johnston. 

The  thorough  shop  training  of  Messrs.  Potter  and  John- 
ston in  shops  of  high  repute  in  both  Scotland  and  America,  and 
the  fact  that  these  two  men  put  their  own  money  into  a  business 
originated  and  managed  by  themselves,  in  which  they  obtained  an 
immediate  success,  give  all  the  details  of  their  practice  peculiar 
interest. 

While  it  is  undoubtedly  true  that  a  perfectly  correct  estimate 
of  the  demands  of  their  prospective  customers,  coupled  with  very 
high  ability  as  machine-tool  designers,  enabled  this  firm  to  make 
their  yery  first  production  an  attractive  success,  both  mechanically 
and  commercially,  it  is  also  true  that  the  methods  of  factory 
management  by  them  devised,  selected  and  adopted,  must  have 
been  good  enough  to  avoid  serious  loss  to  themselves,  and  serious 
annoyance  to  their  patrons.  Consequently  the  Potter  and  John- 
ston forms  are  certain  to  be  of  great  interest  to  many  managers 
of  new  and  growing  concerns,  not  yet  much  above  the  100- work- 
men point. 

Because  of  this,  all  of  the  Potter  and  Johnston  form  blanks 

234 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.    235 

are  here  reproduced  and  fully  described,  and  all  of  the  books 
kept  are  also  described,  so  that  their  business  means  and  methods 
are  fully  detailed  and  explained. 

It  should  be  noted  that  the  whole  system  is  now  worked  up 
to  about  the  limit  of  the  official  powers  under  the  present  arrange- 
ment, and,  although  no  one  is  really  overtaxed,  yet  all  are  very 
capable  and  energetic  workers,  all  are  young  and  active,  and  no 
one  has  any  idle  time  on  his  hands. 

The  Potter  and  Johnston  Product. 

The  basis  of  the  success  of  the  Potter  and  Johnston  machines 
is  a  full  comprehension  of  the  necessity  for  labor  flat-cost  reduc- 
tion in  machine  construction.  The  shaper,  which  was  their  first 
output,  makes  its  own  measurements  of  cut-depths  in  thousandths 
of  an  inch,  and  is  fitted  with  a  really  good  down-tool  feed.  This 
shaper  is  a  machine  for  general  use,  single-piece  production,  and 
is  second  to  no  machine  tool  of,  its  class. 

The  Potter  and  Johnston  turret  lathes  are  of  two  styles,  the 
double  turret  manufacturing  lathe,  which  is  a  one-man  machine,- 
and  the  manufacturing  automatic  chucking  machine,  which  is  en- 
tirely automatic,  with  the  exception  of  placing  the  piece  in  the 
chuck  and  removing  it  when  finished.  As  the  machine  requires 
very  little  attention  from  the  operator,  one  man  can  easily  run 
•from  four  to  eight  machines,  according  to  the  class  of  work 
being  done,  and  in  this  way  the  labor  cost  of  producing  the  work 
is  greatly  reduced. 

The  Potter  and  Johnston  Factory. 

The  productive  floor  space  is  nearly  square,  abundantly 
lighted,  from  the  sides  and  from  above,  perfectly  heated,  and 
equipped,  as  might  be  expected,  with  the' best  machine  tools  ob- 
tainable. The  line  shafting,  running  on  roller  bearings,  is  driven 
by  five  electric  motors. 

The  Offices. 

The  offices  and  drawing  room  and  pattern  shop  occupy  the 
second  floor  of  the  two-story  part  of  the  factory  building;  they 
are  very  conveniently  arranged  and  proportioned. 


236      FACTORY  MANAGER  AND  ACCOUNTANT, 

Officials. 

James  C.  Potter,  president  and  general  manager,  the  "Head." 

John  Johnston,  treasurer,  arid  in  charge  of  the  drawing 
room. 

The  leading  draftsman. 

The  bookkeeper,  who  acts  as  cashier,  purchase  agent,  com- 
mercial accountant,  factory  accountant  and  paymaster,  making 
up  the  manuscript  pay  roll,  and  delivering  the  pay  envelopes  to 
the  workmen. 

The  stenographer  and  typewriter,  acting  as  correspondence 
clerk,  who  also  makes  repairs  and  minor  productions  orders  on 
forms  13. 

The  forge-and-foundry  clerk,  who  acts  as  receiving  clerk, 
and  as  cost  clerk,  and  totals  the  time  recorded  on  forms  6,  7  and 
14.  The  totals  of  forms  6  and  7  are  transferred  to  the  in- 
dividual principal-order  operation  journals,  a  separate  journal 
being  kept  for  each  principal  production. 

The  form  14  totals  belong  to  repairs  and  minor  productions, 
and  are  not  carried  to  the  principal-order  operation  journals. 

The  bookkeeper,  the  stenographer  and  the  forge-and-foundry 
clerk  occupy  the  first  and  largest  office  room  together. 

The  president  and  the  treasurer  have  an  office  in  common, 
in  rear  of  the  larger  office,  and  closely  adjacent  to  the  drawing 
room.  The  pattern  shop  is  next  beyond  the  drawing  room.  All 
of  these  are  on  the  second  floor  of  the  office  building. 

The  Machine  Shop. 

There  is  no  foundry,  and  the  smithy  and  the  pattern  shop 
are  treated  as  machine-shop  departments,  with  no  special  forms 
whatever. 

Each  machine-shop  department  is  in  charge  of  a  foreman. 
The  departments  are  not  in  any  way  partitioned  off  or  separated 
from  each  other.  The  machine  tools  are  grouped  according 
to  their  different  kinds  and  functions,  and  certain  of  the  tools 
and  workmen  are  placed  in  charge  of  one  foreman  to  constitute 
a  shop  department,  as  follows: 

Pattern  foreman. 

Smithy   foreman. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.   23? 

Toolmakers'  foreman. 

Turners'  foreman. 

Two  assembling  foremen. 

Planing  foreman. 

Tool-room  keeper. 

Leading  draftsman. 

The  laborers  are  under  the  orders  of  all  foremen.  The  night 
watchman  keeps  the  shop  warm  through  the  night,  changes  the 
time  cards  Thursday  nights,  makes  his  rounds  of  the  detector- 
clock  stations,  and  cleans  the  chips  off  the  floor  under  and  about 
the  machine  tools.  The  night  watchman  does  not  sweep  the 
entire  floor,  but  he  does  remove  all  chips,  leaving  the  floors  about 
the  tools  clean  when  the  workmen  start  in  the  morning. 

Forms. 

The  costing  and  tracing  blanks,  like  the  organization,  con- 
stitute a  very  compact  and  effective  system,  and,  by  the  division 
of  duties  adopted,  the  bookkeeper,  the  stenographer  and  the  cost 
clerk  together  perform  both  the  outside  and  inside  office  work 
cf  the  factory,  obtain  the  costs  from  the  small  operation  divi- 
sions, and  distribute  the  charges  in  great  detail.  The  lists  are 
made  to  serve  as  principal  production  orders,  and  are  filled  by  the 
cost  clerk;  repairs  orders  and  minor  production  orders  are  in 
charge  of  the  stenographer. 

BoUxVD  Books. 

Because  of  the  very  apparent  effort  to  reduce  unproductive 
labor  to  its  lowest  terms,  in  the  costing  and  commercial  depart- 
ments as  well  as  in  the  factory,  brief  mention  and  description  is 
here  made  of  all  the  important  books  used  in  this  establishment : 

Letter  press  invoice  copybook. 

Factory  sales  book.  In  this  are  made  original  entries  of  all 
factory  sales.  The  page  column  headings,  reading  from  the 
left  are :  "Date,"  "Order  Number,"  this  column  being  filled  with 
the  order  number  in  black  ink;  the  sales  invoice  numerical  se- 
quence number  in  red  ink,  both  red  and  black  entries  for  each 
line  space  being  filled ;  "Machine  No.,"  filled  with  the  numerical 
sequence  principal  product  number;  a  wide  "Name"  column  in 
which  the  product  name  is  written  in  full ;  "Ledger  folio ;"  "Ma- 


238      FACTORY  MANAGER  AND  ACCOUNTANT. 

chinery"  column,  in  which  individual  sales  values  are  entered; 
and,  finally,  at  extreme  right,  a  "Repairs  and  Sundries"  column; 
in  which  minor  sales  values,  tools  and  repairs  are  entered.  The 
"Sales  book"  pages  are  io}i  inches  long  by  ii^  inches  high. 

Cash  journal. 

Sales  ledger. 

General  ledger. 

Pay  roll. 

And  besides  these  books  there  is  an  operation  day  book,  in 
which  all  operation  costs  are  entered  from  forms  6  and  7,  and 
from  this  operation  day  book  the  operation  journals,  special  to, 
each  principal  production,   are  filled. 

The  operation  journals  are  bound  books,  filled  by  the  cost 
clerk  from  the  records  of  forms  6  and  7. 

Six  of  these  journals  are  kept,  one  each  for  entries  of  daily 
total  operation  cost  on  each  of  the  six  following  principal  pro- 
ductions of  the  Potter  and  Johnston  Machine  Company,  viz. : 

15-inch  shaper,  24-inch  shaper,  manufacturing  lathe,  manu- 
facturing automatic  lathe,  simplex  automatic  lathe  and  the  lever 
chuck. 

The  totals  of  these  journal  entries  against  an  order  give  the 
flat  labor  cost,  either  in  operation  totals,  or  in  complete  aggregate. 
When  an  order  is  completed,  the  cost  clerk  makes  a  statement  in 
manuscript  of  the  order  costs,  both  operation  and  total,  and  sub- 
mits it  to  the  head,  for  examination  and  action. 

The  size  of  the  operation- journal  page  is  6  inches  long  by 
15^  inches  high. 

The  Potter  and  Johnston  List  and  Tracing  Sheet. 

Form  I.  Castings  list.  White,  printed  all  in  black.  Size, 
S}^  inches  long  by  io}i  inches  high.  Castings  list  for  principal 
productions,  combined  with  department  tracing  spaces,  and  a  "Re- 
marks" column.    Only  9  of  the  24  horizontal  lines  are  shown. 

The  left-hand  column  of  the  sheet  is  the  drawing-sheet  num- 
ber, next  comes  the  column  of  "Pattern  Numbers"  for  castings 
and  "Piece  Numbers"  for  forgings ;  then  the  name  of  the  piece, 
next  the  number  of  each  piece  required  for  one  machine,  followed 
by  columns  for  pieces  on  hand  finished,  pieces  on  hand  unfinished, 
total  number  of  pieces  wanted  for  the  order  in  course  of  produc- 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.    239 


Form  I 

CASTINGS  LISTS. 

• 

X   i 

• 

X\x 

• 

X 

M 

M 

- 

M 

M 

(s 

M 

M 

pq 

1 

s 

CO 

s 

1 

xn 

1 

§ 

CO 

•s 

u 
^1 

'5 

1 

CO 

1 

^ 

CO 

t^ 

^ 

^ii^ 

VA 

J^ 

'^ 

;^ 

;^ 

S5 

?;5 

si 

H  o 

51 


240       FACTORY  MANAGER  AND  ACCOUNTANT. 

tion,  and  the  "Foundry'*  column  in  the  castings  list  and  the  corre- 
sponding "Ordered"  column  in  the  forgings  list,  which  are  filled 
when  castings  and  forgings  are  ordered;  next  to  right  are  the 
operation  or  department  columns,  the  sheet  closing  with  "Re- 
marks" spaces  at  the  right,  in  which  steel  castings  and  bronze 
castings  are  named  in  the  castings  lists,  and  various  specifications 
are  given  in  relation  to  the  forgings. 

This  is  a  principal-production  order,  list,  and  tracing  sheet, 
and  is  filled  by  the  forge-and- foundry  clerk  on  orders  from  the 
Head,  by  simply  marking  the  component  line  spaces  with  an  "X" 
if  the  space  heading  demands  no  action,  or  with  the  number  of 
pieces  required  where  action  is  demanded.  As  shown,  the  "Bed" 
line  reads,  "No  beds  on  hand  finished ;  lo  beds  on  hand  unfinished ; 
finish  ID  beds." 

Form  I  A,  the  forgings  lists,  the  heading  of  which  is  repro- 
duced, is  similar  in  general  to  form  i,  and  is  filled  in  the  same 
manner  by  the  forge-and-foundry  clerk,  who  fills  enough  books  of 
lists  to  keep  one  set  of  lists  himself,  and  to  g^ve  one  set  to  each 
foreman  in  the  factory.  These  lists  are  sent  directly  to  the  fore- 
men by  the  forge-and-foundry  clerk,  who  procures  the  needed 
material  and  delivers  it  to  the  foremen,  who  then  begin  work  on 
the  order,  the  workmen's  time  being  recorded  on  form  6  by  the 
foremen,  charged  to  the  production-order  number.  For  remain- 
der of  routine  see  form  24,  text,  procedures  being  the  same  up 
to  "Boxing." 

On  the  Potter  and  Johnston  lists  castings  and  forgings  take 
a  symbol  composed  of  a  letter  indicating  the  machine,  followed 
by  a  number  designating  the  integral  or  compound  component, 
castings  being  numbered  from  i  to  500,  and  forgings  from  501 
upward.  The  lists  covers  are  the  same  in  form  and  title,  except 
the  words  "Castings"  and  "Forgings,"  the  words  "Castings  List" 
and  the  wreath  ornament  being  in  red,  while  the  "Forgings"  title 
is  all  in  black. 

These  lists  are  on  white  paper,  printed  all  in  black,  and 
nine  sheets  are  put  together  for  the  castings  lists  and  eight  sheets 
for  the  forgings  lists,  in  heavy  manila  paper,  with  two  wire 
staples  at  the  top  of  the  sheets,  covered  with  a  fold  of  blue  paper 
glued  on  the  top  end,  which  forms  the  back  of  the  thin  flexible 
book  of  list  sheets.    The  size  of  the  book  is  8>^  inches  long  by 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.    241 


1 

1 

1 

\X  1 

1^ 

•« 

: 

- 

z 

4 

\  \^ 

o 

c^S 

: 

^ 

- 

v_y 

v-' 

v-^ 

v_X 

^^^ 

\     \\^ 

■ 

\       \  ^V- 

(0 

\\^ 

0) 

s 

(• 

J 

XX^" 

SJS 

=  2 

(0 

o^^ 

0 

n  fs 

t«4 

3  2 

z 

fe.2 

^ 
<i-^ 

0 
0 

C5 

o 

H 

^ 

CI 

M 

M 

M 

M 

M 

M 

00 

li. 

i 

^ 

1 

3? 

-M 

5 

g 

4-» 

V, 

:^ 

a 

» 

u 

03 

2 

^ 

■g  w 
8  h 

1 

•«';; 

•I 

o 

\^^ 

•• 

Pt4 

(U 

O 
bf) 

N. 

J3 

^ 

^ 

^^ 

^ 

^ 

•S 

\  V 

*P4 

a 

■li: 

W 

CO 

CO 

CO 

a?o 

t/i 

to  pq 

t/; 

^ 

V 

"vx 

VA 

^ 

S 

^ 

i 

1 

s 

§ 

i 

3      • 

% 

M 

M 

M 

M 

M 

M 

t*?! 

M 

h 

;s 

NO 

3 

NO 

NO 

52 

3 

:S 

242      FACTORY  MANAGER  AND  ACCOUNTANT. 

uys  inches  high.  Each  sheet  has  24  component  Hnes,  which 
gives  a  record  space  in  each  book  for  216  castings  or  192  forgings. 

These  are  the  numbers  of  sheets  used  in  the  list  books  for 
the  more  highly  organized  principal  productions.  The  shaper 
does  not  require  nearly  so  many  record  lines,  as  it  has,  compara- 
tively, but  few  plarts. 

The  cover  is  printed: 

"Manufacturing  Automatic 

Chucking  and  Turning  Machine 

Castings  List 

— with — 

Lever  Chuck,  Geared  Head,  Cross  Slide 

— and — 

Back  Facing  Attachments. 


Potter  and  Johnston  Machine  Co., 
Pawtucket,  R.  L,  U.  S.  A." 

"Castings  List"  and  the  wrea'th  are  in  red,  the  remainder  in 
black.    The  red  color  distinguishes  the  castings  lists. 

Form  2.  Factory  requisition  on  purchase  agent.  Original 
white.  Ruled  in  red  and  blue ;  printed  in  black.  Size  S/4  inches 
long  by  y}i  inches  high.  Yellow  carbon  duplicate.  Only  3  of 
the  21  horizontal  lines  are  shown. 

The  white  sheet  is  perforated  at  the  top.  This  form  is  fur- 
nished in  covered  pads,  with  the  white  and  yellow  sheets  alter- 
nating, and  so  bound  that  the  white  sheets  can  be  torn  out  and 
the  yellow  sheets,  carbon  duplicate,  remain  substantially  bound 
in  the  covers.  This  form  is  filled  in  carbon  duplicate  by  the  forge- 
and-foundry  clerk,  from  the  lists,  to  satisfy  verbal  principal  pro- 
duction orders  given  by  the  general  manager  to  the  forge-and- 
loundry  clerk. 

Form  2  is  used  for  making  the  factory  requisition,  original 
No.  I,  on  the  purchase  agent,  who  is  the  bookkeeper,  and-  is 
filled  from  the  lists  by  the  forge-and-foundry  clerk  and  sent  to 
the  general  manager,  who  vivifies  it  with  a  rubber-stamp  impres- 
sion of  his  name.    Form  2  is  then  sent  to  the  purchase  agent,  who 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.    243 

transcribes  it  on  the  same  pad,  in  carbon  copy,  and  files  the 
original  No.  i  in  his  office.  This  transcription  makes  original 
No.  2,  and  carbon  duplicate  No.  2.  Original  No.  2  is  sent  to  the 
vender. '  Carbon  No.  2  is  held  by  the  purchase  agent.  By  this 
routine,  when  the  purchase  order  to  the  vender  is  mailed,  the 
forge-and- foundry  clerk  has  a  carbon  duplicate  of  the  requisi- 
tion which  he  made  from  the  lists  to  satisfy  the  verbal  principal 
production  order  of  the  Head.  Original  No.  i,  vivified  by  the 
signature  of  the  Head,  is  held  by  the  purchase  agent.  The  pur- 
chase agent  also  holds  the  carbon  duplicate  of  the  copy  of  original 
No.  I,  made  by  himself. 


Form  2 

POTTER  &  JOHNSTON  CO. 


Order  No«. 
M 


Send  TO- 
Of  


Ship  Via. 
Terms — 


FORM    2.      FACTORY    REQUISITION    ON    PURCHASE    AGENT. 
The  original  has  20  horizontal  lines. 

Materials  received  are  checked  by  the  forge-and-foundry 
clerk,  who  is  also  the  r^eiving  clerk,  on  form  3,  materials  re- 
ceived, signed  by  himself,  and  he  sends  forms  3  to  the  bookkeeper, 
who  holds  them  and  compares  them  with  their  correspondence 
invoices  when  received,  and  finding  them  to  correspond,  then 
enters  the  totals  on  the  back  of  form  11,  purchase  voucher,  num- 
bered in  sequence,  all  the  invoices  of  one  vender  for  one  month 
being  attached  to  one  of  these  folding  vouchers,  forms  11,  with  a 
brass  fastener.  The  month's  invoice  amounts  are  totaled  on  the 
front  of  form  11,  and  certified  by  the  bookkeeper  in  the  "Correct" 


244      FACTORY  MANAGER  AND  ACCOUNTANT. 

space  on  the  back ;  form  1 1  is  then  sent  to  the  Head,  who  fills  the 
"Approved"  space  with  his  signature,  which  authorizes  the  draw- 
ing of  a  check  to  satisfy,  which  is  presented  to  the  treasurer  for 
signature.  Form  ii  is  then  mailed  with  the  attached  invoice 
and  the  check  to  the  vender,  who  signs  the  receipt,  (see  form  ii, 
back),  and  returns  the  invoice  and  form  ii  to  the  factory.  The 
bookkeeper,  from  the  check  stub,  enters  the  payment  against  its 
proper  "classification"  or  "standing  order"  on  the  front  of  form 
II,  dividing  the  amount  as  may  be.    This  completes  the  purchase. 


Form  3 

POTTER  &  JOHNSTON  MACHINE  CO. 


The  foUowixig;  goods  have  been  received: 

DaU, 1 199 

From 


CheckedJby. 


FORM   3.      CERTIFICATION   FOR  MATERIALS  RECEIVED. 

Form  3.  Materials  received  certification.  Pale  blue. 
Printed  all  in  dark  blue.  Size,  5^  inches  long  by  4^^  inches 
high. 

This  is  filled  and  signed  by  the  cost  clerk,  who  acts  as  receiv- 
ing clerk  also,  and  is  then  sent  to  the  bookkeeper,  who  checks 
the  related  invoice  from  form  or  forms  3,  and  then  sends  forms 
3  with  invoice  to  the  Head;  after  approval  of  invoice  by  the 
Head,  the  invoice  goes  to  the  bookkeeper  with  form  3,  which  is 
by  him  destroyed. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY,    245 

Workmen  and  Pay  Roll. 

This  establishment  maintains  no  definite  relations  with  work- 
men, save  that  of  wage-payer ;  58^  hours,  with  no  lost  time,  is 
paid  as  60  hours,  the  13^  hours  being  a  "bonus"  for  steady  at- 
tendance. There  is  no  employment  and  discharge  form,  and  no 
record  is  kept  by  the  bookkeeper  and  paymaster  of  the  work- 
men's residences.    There  are  about  125  men  employed. 

The  pay  roll  is  written  in  full  every  week  in  a  large  bound 
book,  lettered  "Pay  Roll." 

Workmen's  entering  and  leaving  time  is  printed  on  form 
4  by  a  time  recorder,  each  man  on  entering  the  factory  taking 
his  own  time  card  from  the  rack  on  one  side  of  the  recording 
clock,  printing  his  time  record  on  it,  and  placing  his  card  in 
the  rack  on  the  other  side  of  the  clock.  At  the  next  shop  en- 
trance the  operation  is  the  same,  except  that  the  workmen 
pass  the  clock  in  the  reverse  direction.  Starting  time  is  6 :  40 
A.  M.  If  a  workman  wishes  to  leave  in  working  hours  he 
must  report  to  his  foreman,  and  obtain  a  "coat-room  order,"  al- 
though the  coat-room  is  not  locked.  Having  his  "coat"  order, 
the  workman  may  then  print  and  transfer  his  time  card  and  leave 
the  shop.  The  work  week  ends  Thursday  night,  and  pay  day  is 
on  Saturday. 

Thursday  night  the  watchman  takes  the  time  cards  from  the 
rack  and  carries  them  into  the  bookkeeper,  who  totals  the  clock- 
recorded  time,  and  writes  the  pay  roll,  and  fills  and  delivers  the 
pay  envelopes  on  Saturday,  after  the  week-end,  at  12 :  40  p.  m. 
The  pay  envelope  is  not  printed.  The  workman's  name  and  num- 
ber are  both  type-written  on  pay  envelopes  by  the  stenographer. 
Thus  the  workmen's  names  are  written  twice  each  week,  once  by 
the  paymaster  on  the  pay  roll,  and  once  by  the  stenographer  on 
the  pay  envelopes. 

Form  4.  Pay  roll  time  card.  Front.  StiflF  manila  card. 
Printed  in  red ;  number  in  black ;  workman's  name  in  manuscript. 
Size,  2  11-16  inches  by  7  inches. 

Forms  4  are  furnished  by  the  time  recorder  company, 
printed  with  numbers,  I  to  125 ;  the  workmen's  names  are  written 
by  the  paymaster  on  each  card. 

Form  4A,  back  of  form  4.    Printed  all  in  black.    The  head- 


246      FACTORY  MANAGER  AND  ACCOUNTANT, 


Form  4A 

No- 

Kame 

DAY 

IN 

LOST  OR 
OVERTIME 

OUT 

OUT 

IN 

M 

A.  M. 

F.  M. 

T 

A.  M. 

P.  M. 

W 

A.  M. 

P.  M. 

T 

A.  M. 

P.  M. 

F 

A.  M. 

ft.  M. 

S 

A.  M. 

P.  M. 

S 

A.  M. 

P.  M. 

Total  time..                                             tfxra 

Hate 

Tola 

I  wages  for  week. 

if 

1 

FORMS  4  AND  4A.     FRONT  AND  BACK  OF  PAY  ROLL  TIME  CARD. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.    247 


Forms 

Name  of  Machine 

patt.                           sheet 

Lnt  >ro-                                           Vft.  of  Pi  Aftfts 

OPERATIONS. 

HN. 

PCS. 

REMARKS. 

Turning 

Planing 

Boring 

Drilling 

' 

Scraping 

Fitting 

Gear  Cutting 

Grinding 

Assembling 

Splining 

Polishing 

Painting 

Chucking 

Graduating 

Blacksmitli 

Milling 

FORM    S.      PRODUCTION    ORDER   AND   TRACING    SHEET  FOR   COMPONENTS. 


248      FACTORY  MANAGER  AND  ACCOUNTANT. 

ing  is  filled  with  a  rubber  dating  stamp,  number  and  name  filling 
being  omitted.  The  mechanism  of  the  clock  is  such  that  by  stand- 
ing the  card  vertically  in  a  slot  in  front  and  manipulating  a  lever, 
the  workman  prints  the  clock-changed  minute-and-hour  date  in 
the  proper  day  spaces  of  form  4A,  the  card-guiding-and-support- 
ing  gauges  being  shifted  to  locate  the  time  stamp  impression  in 
its  proper  place.  Fresh  cards  are  placed  in  the  rack  every  Thurs- 
day night  by  the  watchman,  ready  for  Friday  morning's  begin- 
ning of  the  new  week's  record.  The  total  time,  the  rate  and  the 
amount  are  filled  in  by  the  paymaster. 

Form  5.  Individual  principal-order-component  production 
order  and  tracing  sheet.  Stiff  manila  card.  Printed  in  black: 
"patt"  and  "sheet"  in  purple  ink,  rubber  stamp  impression.  Size, 
3^  inches  long  by  6^  inches  high. 

Filled  by  cost  clerk  with  component  symbol  and  blue-print- 
sheet  number,  lot  number  and  number  of  pieces,  and  sent  to  the 
foreman  of  the  first  operation  department  with  rough  stores  to 
satisfy.  Form  5  accompanies  each  and  every  individual  principal- 
order  job  so  long  as  it  is  in  work. 

Form  5  is  not  used  with  repairs  or  minor  production  orders. 
It  is  sent  to  the  forge-and-foundry  clerk  with  completed  work, 
and  by  him  destroyed. 

Form  6.  Workman's  time  record.  Stiff  manila  card, 
printed  all  in  black.     Size,  6^  inches  long  by  6  1-16  inches  high. 

In  the  original  there  are  four  more  blank  horizontal  lines, 
not  shown  in  the  engraving. 

Workman's  operation  time  record  at  day  rates,  used  for  any 
principal-crder-component  production.  Headings  are  filled  by 
the  cost  clerk ;  form  6  is  sent  by  the  cost  clerk  to  the  department 
foreman,  who  gives  it,  with  the  required  material,  to  the  work- 
man, and  notes  the  starting  time.  When  the  operation  or  com- 
ponent is  finished,  the  workman  takes  form  6  to  the  foreman,  who 
notes  the  completion  time,  and  thus  obtains  the  total  operation 
time  with  workman's  number,  which  gives  the  bookkeeper  the 
operation  cost,  as  forms  6  go  to  him  from  the  foreman. 

From  forms  6  the  operation  cost  is  transferred  by  the  cost 
clerk  to  a  bound  book,  the  daily  operation  journal,  and  the  entries 
of  this  book  are  transcribed  in  special  journals,  one  book  journal 
for  each  principal  product,  to  which  form  6  is  related.    The  entries 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  249 


J 

O 

TS     . 

H 

U 

H 

<J 

CO 

>-" 

< 

•« 

Q 

o 

s 

^ 

p< 

o3 

K^ 

M 

•' 

C3 

s 

? 

» 

H 

>*     ' 

<  8 

Q 

a  d 

H 
^ 

2  .5 

u  "^ 

CO 

*   c 

j» 

P 

!«' 

H 

«  vo 

^5 

1 

\ 

^ 

>^ 

^ 

^•? 

V 

O 

1 

"\ 

r^ 

3 

1^ 

3 

^ 
^ 

">■) 

^ 

o 

u^ 

(U 

s 

^K 

rd 

81 

2 

O 

1 

o 

s 

fe 

't5 

a 

g 

11 

n 

1 

^ 

1 

^ 

1 

t/i 

a 

o 

cd 

CM 

;3 

< 

X 

C/1 

8 

g 

,9 

5^ 

0) 

.a 

•2 

CI 

1 

1 

1 

Vk 

»50      FACTORY  MANAGER  AND  ACCOUNTANT, 

in  each  "separate  operation  journal"  show  the  total  day  labor 
costs  on  each  principal  production,  and  also  show  successive  lot 
costs  for  the  same  operation. 

These  individual  principal-order-operation  journal  totals  are 
very  carefully  examined  by  the  Head,  and  compared  with  past 
similar  records,  and  if  not  satisfactory,  are  made  the  subject  of 
searching  inquiry. 

Form  6  and  the  individual  principal  product  journals,  have 
precisely  the  same  functions  as  forms  7  and  19.  Form  6  and 
the  book  journals  record  the  operation  costs  of  successive  prin- 
cipal-order-component productions,  performed  at  day  rates. 

Forms  7  and  19  gather  the  same  costs  where  the  work  is 
done  at  piece  rates. 

Day  Work  and  Piece  Work. 

Only  a  very  small  proportion  of  the  Potter  and  Johnston 
work  is  done  at  piece  rates,  hence  the  small  piece-rate  record 
surfaces  of  forms  7  and  19.  It  is  the  intention  to  use  piece 
rates  to  a  much  greater  extent  than  now,  and  it  is  also  the  in- 
tention to  carry  the  smaller  components  of  the  principal  produc- 
tion in  stock,  in  a  fully  organized  storeroom. 

Returning  to  forms  6  and  7,  and  the  operation  journal  and 
form  19,  it  may  be  said  that  they  divide  factory  operations  into 
small  areas,  and  so  invite  close  comparisons. 

Form  7.  Workman's  time  record  at  piece  rates.  Stiff 
manila  card.  Printed  in  black,  except  factory  department  title, 
which  is  in  red.     Size,  5%  inches  long  by  4  inches  high. 

Workman's  operation  time  record  at  piece  rates,  on  principal 
order  components.  Headings  and  starting  time  are  filled  by 
foreman,  who  then  gives  form  7,  with  material,  to  the  workman ; 
upon  completion,  the  workman  returns  form  7  to  his  foreman, 
who  records  completion  time,  and  sends  form  7  to  the  book- 
keeper, who  has  the  piece-rate  costs  in  charge,  and  fills  forms  19 
with  aggregates  from  forms  7,  which  are  finally  filed  by  the 
bookkeeper.     (See  form  19.) 

Form  7,  back.  Instructions  to  workmen  as  to  use  of  form, 
printed  in  black,  as  follows : 

"Insert  X  in  square  opposite  name  of  machine,  tools,  or  equip- 
ment; and  if  piece  or  day  work.     Also  fill  in  name  of  operation 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  251 


Form  7 

WORKMAN'S 

WORKMAN'S 

NAMF 

.    NO. 

TURNING  DEPT. 

FOREMAN    1 

« 

PIECE  WORK, 

X 

? 

1 

r 

g 

CO 

B 

10 

M 

1 

o 
W 

w   > 

ft) 

9 

1 

s 

P 

►t3 

> 

pi 

ti 
> 

o 

p 

O 

to 

CD 

M 

© 

o 

»53 

^' 

^ 

o 

B 

pi 

f 

ft 

1 

(T> 
»-t 

— 

1=1 

j==| 

1 

j=J 

i= 

CO 

^ 

H 

CD 

H 

S 

4 

D 

1^ 

o 

■ 

? 

2. 

S3' 

r? 

CD 

cn 

o 

5 

PI 

^ 

CO 

s 

«^ 

M 

g       '^^ 

o 

^  a 

H 

DIBER 
PIECE 

O 

o 

F« 

2 

-n 

z 

H 

O 

H 

> 

r 

FORM    7.       FRONT.       WORKMAN'S   TIME   RECORD   AT   PIECE   RATES. 


«61J        FACTORY  MANAGER  AND  ACCOUNTANT, 

and  number  of  pieces  in  lot  going  through.    Mark  the  dates  op- 
posite days  and  the  number  of  hours  worked. 


Forms 


POTTER  &  JOHNSTON  MACHINE  CO. 

TniT«lllns  Exp«iiM  Memormndum» 


Date 


19a 


R.  R.  Fare  6-om. 


Jta. 


II  It 


Jta. 


Skcper_ 


JtD. 


Jto. 


Breakfast  at. 
Dinner  at 


Supper  at. 
Hotel  at— 


Mileage  Book—Milc&JIsed. 


Cash  received  firom  Potter  &  Johnston  Machine  Cou 


FORM  8.      TRAVELING  EXPENSE  MEMORANDUM. 

"Keep  clean  as  possible  and  deliver  to  office  when  each  oper- 
ation is  completed. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.    253 

"Give  a  separate  card  for  each  job." 

Form  8.  Leaf  of  pad  supplied  to  traveling  employees. 
Filled  by  employee,  and  by  him  given  or  sent  to  the  bookkeeper, 
who  charges  totals  to  the  proper  account,  and  fills  form  20  from 
form  8,  fastens  the  two  forms  together,  and  files  them  for  future 
reference,  in  monthly  envelopes ;  they  are  examined  and  approved 
by  the  Head. 

Form  9.  Letter-press  copying  book,  in  which  forms  26  are 
copied,  those  forms  being  printed  and  filled  in  copying  ink.  Not 
shown.     (Sec  form  26,  text.) 

Purchase  Routine. 

Form  ID  is  a  list  of  the  bound  books  used  in  the  office,  which 
have  already  been  described. 

Form  II.  Front.  Purchase  Voucher.  White,  printed  all 
in  black.  Size,  7  7-16  inches  long  by  8  13-16  inches  high.  Fold- 
ing purchase  voucher  applied  to  all  invoices,  and  permanently 
fastened  thereto  with  brass  fasteners  by  the  bookkeeper.  (See 
form  2,  text.) 

The  purchase  voucher,  form  11,  is  folded  in  the  middle  up 
and  down,  and  fastened  to  every  invoice  when  received,  and 
remains  permanently  attached  thereto.  Unpaid  invoices  are  filed 
in  a  waiting  tray  serially,  in  order  of  their  "voucher"  numbers, 
all  invoices  of  one  vender  being  folded  and  fastened  inside  of  one 
folded  form  11,  which  bears  the  "standing  order"  list  on  the 
back,  checked  to  show  the  account  to  which  invoices  are  charged, 
in  the  "classification"  list  of  titles. 

The  voucher  purchase  includes  all  standing-order  pur- 
chases. These  purchases  are  all  entered  in  a  bound  book,  which 
opens  flat,  one  double  page  being  used  for  the  voucher  purchase 
records  of  each  month.    The  size  of  the  double  page  is  34  inches 

long  by  17  inches  high.    The  heading  is  "Month  of ,  190 — .*' 

The  vertical  column  headings,  reading  from  the  left,  are  first 
''line  numbers,"  this  left-hand  vertical  column  being  filled  with 
printed  numbers  from  i  to  45,  with  a  footings  line  next  below, 
and  a  ledger-page  index  line  at  the  extreme  foot  of  the  double 
-page.  The  second  column  heading  is  "advertising."  Then  fol- 
low "telegraph  and  telephone,"  "general  expense,"  "stationery, 
printing   and    office    expense,"    "cartage,"    "water    and    light," 


254       FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  II 
Front 

BcouQht  forwsra 
Cartaaa      .       .       . 
Taxaa      .... 

Inatiranoa 

Managamant        ,        ^ 
Otfloa  Salariat        ,       . 

Station* y^Pt'g  A  Offloa 

Expar.aa 

Talasraph  and  Talaphona 
Qanaral  Eipanaa        . 
Laaal  Expanao        ,        i 
Patant  Expanaa       ,        , 

POHERA  JOHNSTON  MACHINE  CO. 

Datfi                                     '**" 

S 

CUiSSin  CATION. 

Cmstlnos,  8t««l 

Iron       . 

Bnxu* 
Forglngt       .        .        . 
8t««l  and  Iron 

Mdso.  Purohaso* 
Ropalr*  to  Bulldlnfl*     . 

TMlOMdSuppIlM         . 

Drmwtitg  Mattrlal 
Lumbar        .       .       . 
Lubrleating  Oil       .       . 
Pewtr       .      .      . 
F-.        .       .       .       . 
WatarandUgM     .       . 

8aloaman'a8alarlaa      . 

Travallng  Expanaa 
Advartlaing        ,        . 
Eraotind  Expanaa        . 
Parmanant  Equlpmant    . 

OHIoa  Fumltura  4  Flxturaa 
Naw  Conatnjotlon      . 
Fralghta  aoo.  Salaa      . 

1 

J 

, 

.    FORM    II.      FRONT.      PURCHASE   VOUCHER. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  255 


1 

d- 

Oi 

eg 

J. 

© 

© 

-^ 

o 

:e 

1 

© 

« 

S 

►^ 

'  'i 

ft? 

1^ 

"^ 

Q 

'^ 

§ 

"v 

LU 

u 

T 

> 

o 

5 

o 

<M 

ij 

Q^ 

HJ 

Bh 

• 

s 

a. 

Q. 

< 

£ 

"^ 

M 

M 

V 

^ 

*s. 

>5 

© 

H 

02 

d 

^ 

DATE,  SIGN  AND 
TURN  TO 

hine  Co. 

UCKET  R.  1. 

O 

i 

H 

H 

O 

uS      ^      «    H 

^ 

H 
H 

UJ 

cc 
cc 

PLEASI 

Potte 
Ma 

PAW 

il 

z 

8 

h 

1 

256        FACTORY  MANAGER  AND  ACCOUNTANT. 

"fuel,"  "power/'  "lubricating  oil,"  "lumber,"  "drawing  material," 
"pattern  material,"  "tools  and  supplies,"  "repairs  to  machinery," 
"repairs  to  buildings,"  "permanent  equipment,"  "machinery," 
"new  construction,"  "mdse.  purchase,"  "miscellaneous."  Then, 
under  the  head  of  "materials,"  "steel  and  iron,  forgings,"  fol- 
lowed by  a  "weight"  column ;  next,  under  the  head  of  "castings," 
"bronze,  iron  and  steel  columns,"  followed  again  by  a  "weight" 
column;  then,  under  a  "sundries"  head  are  three  columns  of 
"amount,"  "ledger  folio"  and  "account."  Next  comes  a  wide 
column  of  "names,"  then  a  date  column  headed  "when  paid," 
next,  "date  of  invoice,"  "ledger  folio,"  then  "audited  vouchers" 
and  finally,  at  extreme  right,  under  a  "voucher  numbers"  head- 
ing, a  column  of  line  numbers,  with  a  space  filled  in  red  ink  by 
"voucher  numbers." 

(See  the  "Cottrell"  purchase  routine.) 

Form  II.  Back.  Ruled  in  blue  and  red,  printed  in  black. 
Form  II,  back,  is  filled  by  the  bookkeeper  each  month,  from  one 
vender's  invoice  or  invoices,  form  ii  being  folded  vertically  in 
the  middle,  applied  as  a  folder  to  contain  the  one  vender's  month's 
invoices,  which  are  fastened  to  the  upper  left-hand  corner  of 
form  II  with  a  brass  fastener.  Form  ii,  with  invoices  attached, 
is  mailed  to  the  vender  with  check  to  satisfy ;  the  vender  fills  and 
signs  the  receipt  form  at  the  bottom  as  per  Potter  and  Johnston 
instructions  at  the  left,  and  returns  the  whole  except  the  check 
to  the  sender. 

See  the  "Cottrell"  purchase  routine,  in  which  once  writing 
the  vender's  order  for  material  in  carbon  triplicate  is  made  to 
give  all  factory  notifications  of  purchase,  advise  vender  to  ship 
material  as  per  order,  and  to  finally  form  the  journal  entry  of 
the  purchase  in  a  binder-bound  journal.  By  use  of  the 
"check  register"  sheet,  writing  the  check  stub  is  avoided, 
and  no  purchase  paper,  except  letter  of  advices  to  the  vender 
and  its  satisfying  check,  leaves  the  purchaser,  and  no  papers  are 
fastened  together. 

The  Potter  and  Johnston  purchase  routine  demands  two 
originals,  one  a  copy  of  the  other,  two  carbon  duplicates,  and 
the  writing  of  the  distributed  purchase  in  the  voucher-purchase 
record  book,  whose  pages  are  34  inches  long  by  17  inches  high. 
The  Potter  and  Johnston  purchase  also  involves  the  sending  of  its 


POTTER  AND  JOHNSTON  MACHINE  COMPANY,  257 

own  original  business  records  through  the  mail,  and  the  signing 
of  a  receipt  by  the  vender,  and  its  return  by  the  vender  to  the 
purchaser,  Potter  and  Johnston. 

When  returned  by  mail  from  the  vender,  forms  ii,  with  in- 
voices and  payment  receipts  attached,  are  filed  by  the  bookkeeper 
m  his  "invoices-paid"  file,  and  constitute  a  complete  history  of 
the  purchase,  in  sequence  of  form  ii  serial  numbering,  and 
taken  in  connection  with  the  monthly  voucher  record  sheets, 
furnish  a  detailed  ready  reference,  in  case  of  questions  regarding 
the  materials  costs  of  any  product. 

Form  12.  Voucher  record  book.  Bound  book,  opens  flat. 
Size  of  double  page,  34  inches  long  by  17  inches  high.  See  form 
II,  text,  for  description  of  this  page,  and  list  of  columns  heads 


Form  13 

POTTER 

FOR 

& 

JOHNSTON  MACHINE 

ORDER  FOR  SHOP.                No_ 

CO. 

Delivery  promised 

• 

FORM    13.      SHOP  ORDER   FOR    MINOR   PRODUCTIONS. 
The  original  is  much  longer. 

and  sub-heads,  which  are  not  reproduced  in  the  form  engravmgs. 
(See  also  description  of  Cottrell  purchase  routine.) 

Form  13.  Order  for  Shop.  Light  blue  paper;  printed  all 
in  black.  Size,  7^  inches  long  by  10^  inches  high.  Only  the 
heading  of  this  form  is  shown. 

Filled  in  carbon  duplicate  by  the  stenographer  from  corre- 
spondence orders.  The  original  is  held  on  file  in  the  office.  In 
case  of  production  not  requiring  the  use  of  blue  prints,  the  dupli- 
cate form  13  is  fastened  to  form  14,  and  goes  into  the  factory  as 
detailed  hereafter. 

Form  13  is  a  repairs-and-minor-product-production-order 
form,  called  "express  orders"  in  this  factory.  It  is  filled  in  dupli- 
cate by  the  stenographer  and  typewriter,  under  instructions  from 


253        FACTORY  MANAGER  AND  ACCOUNTANT. 

the  Head,  acting,  usually,  on  correspondence  requirements,  the 
stenographer  referring  to  correspondence  and  the  lists  for  de- 
tailed information.  When  filled,  form  13  goes  to  the  Head  for 
approval  and  rubber-stamp  vivification,  and,  these  received,  the 
Older  is  then  in  work,  and  form  13,  duplicate,  goes  to  the  forge- 
and-foundry  clerk,  who  sees  that  the  needed  material  goes  into 
the  first  operation  department,  where  the  material  is  given  to  the 
foreman  with  form  13. 

Before  delivery  to  the  department  foreman,  form  14,  repairs 
cost  card,  shown  partly  filled,  is  fastened  to  form  13  with  a  brass 
fastener  in  upper  left-hand  corner.  These  two  forms,  13  and  14, 
remain  together,  and  go  with  the  material  through  the  various 
factory  departments  to  completion,  the  "Hours"  column  of  form 
14  being  filled  by  the  department  foreman.  When  the  job  is  done 
it  goes  to  the  inspector,  who  inspects  the  work,  passes  it,  and 
fills  out  his  "memorandum"  forms  15,  15A  and  15B,  in  manu- 
script carbon  triplicate,  files  the  white  original  form  15  himself  in 
his  own  file,  and  sends  forms  13,  14,  15 A,  duplicate  of  15,  and 
15B,  triplicate,  with  the  completed  job  to  the  boxer,  who  boxes 
the  work  and  sends  the  four  forms  to  the  forge-and-foundry 
clerk,  who  totals  the  time  and  material  charges,  separately,  on 
form  14,  which  he  then  sends  to  the  bookkeeper,  who  examines 
the  item  totals,  totals  the  charges,  and  then  sends  forms  13  and  14 
to  the  treasurer,  who  examines  the  filled  form  14  and  approves  it 
with  his  written  signature,  and  fixes  the  amount  of  charge  to  the 
customer,  and  then  returns  forms  13  and  14  to  the  bookkeeper, 
who  makes  out  the  bill.  Forms  13  and  14,  fastened  together, 
then  go  to  the  cost-keeper  who  files  them  for  future  reference. 

In  case  the  order  specified  on  form  13  requires  drawings,  the 
duplicate  is  sent  by  the  stenographer,  after  approval  by  the  Head, 
to  the  leading  draftsman,  who  procures  the  proper  blue  print, 
and  secures  forms  13,  duplicate,  and  14  to  the  blue  print  with  a 
spring  clip,  and  sends  the  three  to  the  forge-and-foundry  clerk, 
who  then  proceeds  as  in  the  first  instance,  the  blue  print,  duplicate 
form  13  and  form  14  going  through  the  shops  together.  In  case 
the  blue  print  is  used,  it  is  separated  from  forms  13  and  14  after 
the  job  has  been  boxed,  by  the  forge-and-foundry  clerk,  who 
sends  the  blue  print  to  the  drawing    room,  fastens  form  13  and 


POTTER  AND  JOHNSTON  MACHINE  COMPANY,  ^59 


^ 


^ 


a 


4 


QO 


M 
H 

o   "^ 
m   hi 


it 
§1 

o  e 

o 

i 

Q    O 
O  •« 

<:  .0 


260        FACTORY  MANAGER  AND  ACCOUNTANT, 

its  related  form  14  together,  and  disposes  of  them  as  in  the  first 
case. 

Form  13,  original,  is  held  permanently  by  the  stenographer, 
as  a  record  of  his  own  performance,  and  as  the  office  record  of 
the  factory  production  order. 

Form  14.  Repairs  and  minor-production  order.  Stiff 
manila  card.  Printed  all  in  black.  Serially  numbered  in  upper 
right-hand  comer.  Size,  7  inches  long  by  85^  inches  high.  Six- 
teen blank  horizontal  lines  are  omitted  in  the  engraving. 

Filled  by  forge-and-foundry  clerk  from  instructions  as  per 
form  13,  and  attached  to  form  13,  duplicate,  with  a  brass  fas- 
tener in  the  upper  left-hand  corner;  forms  13  and  14  then  remain 
together.  (See  form  13,  text.)  The  "material"  record  is  made 
by  the  forge-and-foundry  clerk,  and  the  labor-hours  record  is 
m^ade  by  the  foreman  of  the  department  in  which  the  work  is 
done. 

Form  14  may  also  be  spring-clipped  to  a  blue  print  and  form 
13  duplicate.  (See  form  13.  text.)  It  is  filed  by  the  forge-and- 
foundry  clerk.     (See  form  13,  text.) 

Form  15.  Inspector's  Memorandum.  White.  Printed  in 
black,  both  head  and  text  g^ide  lines.  Size,  5^  inches  long  by 
8^  inches  high. 

Forms  15,  white,  15 A,  blue,  and  15B,  pink,  are  all  printed 
alike,  and  are  bound  in  the  color  sequence  specified,  in  pads  with 
substantial  covers,  the  same  general  form  of  pad  as  form  2. 
This  inspector's  certification-of-inspection  form  is  used  for 
shapers  and  for  repairs  and  minor  productions.  It  is  filled  by 
pencil  cross  made  by  the  inspector  at  right  hand  of  each  detail 
inspection  line,  as  inspection  is  completed.  (See  also  form  15C, 
text.) 

Form  15  is  kept  by  the  inspector. 

Form  1 5 A,  blue  duplicate,  is  filled  by  the  inspector,  and 
sent  to  the  boxer.  After  the  boxing  it  is  sent  to  the  bookkeeper 
and  filed  by  him. 

Form  15B,  pink  triplicate,  is  filled  by  the  inspector,  sent  to 
the  boxer,  and  boxed  with  shipment  to  the  customer. 

Form  15C.  Inspector's  Memorandum  of  Double  Turret 
Manufacturing  Lathe.    White,  printed  all  in  black.     Blue  dupli- 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  261 


Form  15 

ORiaiNAL  INSPECTOR'S  HEnORANDUn 


POTTER  &  JOHNSTON  MACHINE  COMPANY^ 
PAWTUCKET,  R.  I.,  U.  S.  A. 


Yoxir  Order  No . 

Our  Order  No. Pawtutket,  R.  I. 190 

Shipped  to 

Destination 

The  following  parts  inspected  by  me  and  laid  out  tor  packing. 

Signed 


FORM    IS.      inspector's   MEMORANDUM. 


262        FACTORY  MANAGER  AND  ACCOUNTANT. 


INSPECT0R*5  MEMORANDUM. 

POTTER  &  JOHNSTON  MACHINE  COMPANY. 

PAWTUCKET.  R.  I.,  U.  S.  A. 


DOUBLE  TURRET  MANUFACTURINQ  LATHE 


.>4{.£M 


Your  Order  No.. 
.  Out  Order  No. , 
Shipped  tp.:.fU^  v7<Mr1^^^^*-r<^  Ut  Ko..Sj^....^      Machine  No. 

Pestinatior>,.»5^:fAAifeijfc^  Date  Shipped,>i?Kr.....<^i?...w./1?^.^.. 

Inspected  by  me  Snd  the  following  parts  laid  out  for  pacV 


Om  Doable  Tniret  lUnoftctoring  UtH« 

Om  Stnight  Tool  Holder,  with  three  Cnttere ^......» 

One  olbet  Tool  Holder,  right  bud,  with  two  Cutters 

One  offset  fool  Bolder,  left  hand,  with  two  cutters 

One  Cutting  Off  Tool - .» 

One  Boring  Tool,  with  two  Cutters  and  one  piece  of  self-hardening  Steel- 
Four  Split  Turret  Bushings-... • 

Two  No.  1  Morse  Taper  Drill  Collets 

Two  No.  2  Morse  Taper  Drill  Collets i 

Two  No.  8  Morse  Taper  Drill  Collets .-^-..... v.... 

Two  Facing  Blocks  and  Cutters •...> i-\ 

Ohe  Patented  Lever  Chuck--..- 

Two  seta  of  Standard  Jaws  for  Patented  Lever  Chucit 

peta  of  Special  Jaws  for  Eateoted  Lever  Chuck 

Turtet  Stud  for  removing  Cbyric-.'....^ ^»....^.r 

On*  inch  Scroll  Chuck ,-.. 

■eU  of  Chuck  Jaws  for  Scroll  Chuck 

One  Chuck   Wrench 

One  Tool  Post  Wrench > 

One  Taper  Plug  Chuck  Spanner  Wrench- 

One  Spjit  Bush  Wrench » 

One  Taper  Plug  for  1}  In.  Expansion  Bushings 

One  Taper  Plug  for  IS  in.  and  2  in.  Expansion  Bushings-- 

One  Taper  Plug  for  2^  in.  Expansion  Bushings 

One  l\  in.  Expansion  Bushing •.... 

One  1%  in.  Expansion  Bushing /...-..t.^ , 

One  2    in.  Expansion  Bushing.^ „ 

One  2}  in.  Expansion  Bushing. , , 

Ona         in.  Expansion  Bushing ....„ 

One         in.  Expansion  Bushing ,. 

One        in.  Expansion  Bashing • 

One        in.  Expansion  Bushing «.•.,«. 

One  Expansion  £leeve  for  \\  in.  to  1}  in.  Exipansioo  Bushings --.m 
One  Expansion  Sleeve  for  If  in.  to  2    In.  Expansion  Bushings. .  ^T. 


h 

I;- 
I. 

h 

X.. 


X..  . 


X 


k.  - 


X- 

X 
X. 


X. 

x 


FOKM  15a      inspector's    MEMORANDUM  FOR    DOtJBLE-TURRlT    MANUFACTURING 

LATHE. 

Only  about  half  the  horizontal  lines  of  components  are  here  reproduced. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  263 

cate,  form  15D;  pink  triplicate,  form  15E.  Furnished  in  pads, 
in  3-color  sequence.    Size,  6^4  inches  long  by  6j^  inches  high. 

Finished  products  are  turned  in  to  the  inspector,  who  in- 
spects them,  and  records  each  detail  inspection  and  approval  by- 
making  a  pencil-mark  cross  on  right-hand  margin  against  the 
piece  name.  This  form  has  69  name  lines,  of  which  the  last  17 
have  no  printed  part  names,  but  are  left  blank  to  be  filled  in 
pencil  with  the  names  of  special  order  details.  Some  of  these 
lines  are  not  reproduced  in  the  engraving. 

Form  15C  is  kept  by  the  inspector  himself,  in  his  desk  in  the 
factory.     Form  15D,  blue  duplicate,  is  sent  to  the  boxing  de- 


l~^ 

PLEASE  DELIVER  THE  FOLLOWING 

I 

15-iii.shaper 

Forn 

■ 

* 
CHARGE  TO 

24-in.shaper 

Mfg.  loathe 

Mfg.  Auto. 

Simplex     . 

Tools  (New) 

Tools  (Rep.) 

iSquipment 

I^ver  Chuck 

bo 

a 

s 

bO 

.S 

be 
U 

5 

1 

1 

1 

1 

2 

1 

0 

1 

bO 
M 

I 

i 

1 

bo 

.S 

a 

2 

? 

S 

b« 
1 

•3 
.2 

bO 

.9 

ft 
0 

.2 

1 

0 

1 

bO 

M 

u 
0 

1 

.£3 

! 

n 

1 

a 

2 

FORM    17.      FOREMAN  S   REQUISITION. 

partment  first,  and  used  to  check  the  boxing,  then  to  the  book- 
keeper, who  files  it.  The  pink  triplicate,  form  15E,  is  usually 
sent  boxed  with  the  shipment  to  the  customer. 

These  three  forms  15C,  15D  and  15E,  are  the  same  in  func- 
tion as  forms  15,  15 A  and  15B,  and  differ  only  in  headlines  and 
record  space. 

The  dimensions  of  this  form,  as  used  in  different  factories, 
will,  of  course,  vary  as  the  numbers  of  inspection  details  vary. 
Some  equivalent  of  these  forms  15  is  indispensable,  and  con- 
tinued patronage  is  wholly  dependent  on  rigid  inspection. 


264        FACTORY  MANAGER  AND  ACCOUNTANT, 

Form  1 6.  Billhead.  White,  ruled  in  blue  and  red.  Printed 
in  black,  except  "All  bills  net  as  rendered,"  which  is  red.  Size, 
SjA  inches  long  by  7  inches  high.  All  Potter  and  Johnston  sales 
are  billed  on  form  16,  which  has  14  entry  lines.  The  billing 
items  of  the  Potter  and  Johnston  sales  are  few  in  number,  and 
the  space  of  form  16  is  ample.  This  is  filled  by  the  bookkeeper 
from  form  13,  on  which  selling  prices  are  fixed  by  the  treasurer. 

Form  16  is  not  shown. 

Form  17.  Foreman's  Requisition.  Thin  yellow  paper, 
printed  all  in  black.  Size,  53^  inches  long  by  3^  inches  high* 
Filled  by  any  department  foreman. 

Foremen's  Punches. 

Every  foreman  is  furnished  with  a  conductor's  punch,  each 
with  a  different  cut,  and  as  much  use  is  made  of  these  punches 
as  possible.  In  the  case  of  form  17,  the  material  wanted  is 
described  in  the  large  space  below  the  request  line;  forms  17 
are  then  punched  by  the  foreman  of  the  department  delivering 
the  material,  and  by  the  foreman  receiving  the  material,  the  dis- 
tinguishing individual  punch  marks  certifying  the  transaction. 

The  foreman  making  the  requisition  also  punches  the 
''charge  to"  item  space  which  indicates  the  charge. 

Form  17,  being  dated,  serves  as  a  tracer  for  and  date  record 
of  inter-department  transactions,  and  changes  of  components 
from  one  department  to  another,  and  so  avoids  misunderstand- 
ings and  disputes. 

Forms  17  is  held  by  the  foreman  who  delivers  the  material 
as  long  as  his  needs  require,  and  is  then  sent  to  the  office  and 
filed. 

Besides  this  use  of  form  17  as  a  tracer,  it  is  also  made  to 
serve  as  a  cost  record  in  case  of  new  small-tool  production  for 
factory  use.  In  this  case  the  nature  and  weight  of  material  are 
noted  on  form  17,  with  the  description  of  the  production,  and 
form  17  goes  to  the  cost-keeper,  who  adds  material*  cost  and 
labor  cost  taken  from  the  time  cards,  the  new  tool  and  fixture 
charges  being  collected  in  a  ledger  account  under  the  heading  of 
"sales  to  ourselves."  These  new  tool  and  fixture  charges  are 
the  only  costs  obtained  from  forms  17. 

Form    18.     Workman's    tool    supply    record.     Stiff   manila 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  265 


266        FACTORY  MANAGER  AND  ACCOUNTANT. 

card.  Printed  all  in  black.  Size,  7  inches  long  by  7J/2  inches 
high.  Filled  and  signed  by  the  workman's  foreman.  In  the  en- 
graving, the  form  is  shortened,  some  of  the  tool  lines  not  being 
reproduced. 

When  a  new  hand  goes  on,  his  foreman  punches  the  article 
space  in  left-hand  column  with  his  individual  punch,  and  writes 
the  number  of  pieces  of  the  indicated  tool  to  be  issued.  The 
workman  then  presents  the  filled  form  18  to  the  tool-room 
keeper,  who  issues  the  tools  to  satisfy  the  request.  When  files 
are  worn  out  the  workman  obtains  new  ones  in  exchange  for 
the  old.  Upon  leaving  employment  the  workman  must  return 
his  full  list  of  tools  received  to  the  tool  room,  and  this  form  18, 
which  is  kept  by  the  tool-room  keeper,  is  then  examined  by  the 
latter.  Shortages  are  made  the  subject  of  inquiry  by  the  work- 
man's foreman ;  ostensibly  the  leaving  workman's  pay  is  not  given 
him  until  missing  values  of  form  18  have  been  deducted  from  his 
wages ;  in  point  of  fact  no  such  deduction  from  the  pay  of  a  leav- 
ing workman  has  yet  been  made  at  the  Potter  and  Johnston  shops. 

Form  18  and  its  routine  are  undoubtedly  conducive  to  econ- 
omy of  tool-room  supplies,  which*  may  be  very  wastefully 
treated  under  lax  management.  Form  18  makes  a  sure  record 
of  supplies  issued,  which  is  its  principal  function.  The  workman 
knows  he  is  charged  with  his  supplies  in  black  and  white,  on  an 
existing  sheet,  and  this  knowledge  makes  him  take  care  of  his 
tools. 

The  Tool  Room. 

The  Potter  and  Johnston  factory  has  no  storeroom  and  no 
storekeeper  and  no  stores  inventory,  index  or  ledger,  except  the 
annually  made  inventory,  which  stands  for  a  year. 

Miscellaneous  components,  sheet  metals,  wire  and  screws 
are  kept  in  the  tool  room,  which  is  very  large  and  extremely  well 
arranged,  and  is  in  charge  of  a  quick  and  competent  tool-keeper. 

Screws,  nuts,  wire  and  sheet  metals  are  sent  to  the  tool 
room  when  received,  and  are  charged  to  "Miscellaneous  ma- 
terials'* account,  which  is  treated  as  an  expense  charge,  and  is, 
when  its  annual  total  is  determined  by  the  inventory,  distributed 
over  the  entire  sales  product.  The  relative  cost  of  these  miscel- 
laneous materials  is  small,  and  the  charges  against  individual 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  267 

productions  need  not  be  separated.  Miscellaneous  materials  are 
obtained  from  the  tool  room  by  the  presentation  of  forms  17, 
punched  by  a  foreman. 

Cutting  Tools. 

Lathe  and  planer  tools,  drills  and  mills  are  all  kept  in  the 
tool  room  when  not  in  actual  use.  Broken  tools,  if  forgings,  are 
sent  by  the  tool-keeper  to  the  toolsmith,  who  reforges  them,  and 
sends  them,  rough,  to  the  tool  room,  to  be  ground  by  the  next 
workman  using  them. 

Cutting  tools  are  delivered  to  workmen  in  exchange  for  in- 
dividually numbered  workmen's  brass  checks,  in  the  usual  man- 
ner. No  workman  has  any  private  tool-board,  or  stock  of  drills 
or  mills,  except  such  as  he  himself  may  bring  into  the  shop,  but 
the  men  grind  the  shop  tools  to  suit  their  purposes,  and  may  keep 
a  tool  as  long  as  desired. 

This  cutting-tool  practice  is  a  compromise  between  the  plan 
of  having  all  cutting  tools  held  and  ground  in  the  tool  room, 
which  is  modern  practice,  and  the  old  way,  in  which  each  lathe 
or  planer  hand  had  his  own  tool-board  of  tools,  really  shop  prop- 
erty, but  which  were  his  own  against  all  claimants,  so  long  as 
the  man  stayed  in  the  shop. 

Both  Potter  and  Johnston  are  perfectly  familiar  with  ma- 
chine-shop production  routine  in  respect  of  cutting  tools,  and 
their  compromise,  by  which  cutting  tools  are  made  common  prop- 
erty, but  may  yet  be  shaped  by  the  user  to  suit  his  own  purposes, 
is  noteworthy.  As  all  tools  are  made  good  by  the  toolsmith  at 
the  instance  of  the  tool-keeper,  the  workmen  lose  no  time  in  the 
smithy. 

These  details  of  cutting-tool  supply  and  use  are  of  direct 
interest  to  the  factory  manager  and  cost-keeper,  as  the  problems 
included  have  been  the  subject  of  animated  discussion,  and  have 
generally  been  settled  by  placing  all  cutting  edges  in  charge  of 
the  tool-keeper,  and  giving  workmen  no  choice  as  to  the  shape 
of  cutting  tools.  The  Potter  and  Johnston  compromise  avoids  a 
large  stock  of  idle  cutting  tools,  and  also  avoids  the  objections, 
often  well  founded,  of  workmen  to  the  enforced  use  of  cutting 
edges  not  shaped  exactly  to  their  liking,  and  also  avoids  the  time 


268        FACTORY  MANAGER  AND  ACCOUNTANT. 

losses  incident  to  tool-dressing  by  the  smith  while  the  tool  user 
waits. 

Tools  and  Fixtures. 

Tools  and  fixtures  made  for  principal  productions,  as  well 
as  tools  and  fixtures  for  all  other  purposes,  are  charged  to  the 
''tool  and  fixture"  account,  and  tools  and  fixtures  for  principal 
productions  are  given  an  inventory  value  equal  to  the  factory 
cost.  If  discarded,  special  tools  and  fixtures  are  dropped  from 
the  inventory.  A  large  depreciation  is  deducted  from  the  special 
tool  valuation  each  year,  and  new  tools  and  fixtures  made  during 
the  year  have  their  factory  costs  added  to  the  inventory. 

Form  19.  Piece  Work  Report.  White  paper;  printed  all 
in  black.    Size,  4  5-16  inches  long  by  5  9-16  inches  high. 

Successive  lot  piece-rate  labor-cost  report ;  filled  by  the 
bookkeeper  from  totals  aggregated  from  forms  7,  front,  which 
see.  Form  19  is  sent  to  the  Head,  and  by  him  filed  after  ex- 
amination and  comparison. 

The  function  of  form  19  is  to  give  the  Head  information  as 
to  the  precise  workings  of  the  piece  rates,  as  in  force  at  the 
current  time. 

Form  20.  Petty  Cash  Disbursements.  White;  printed  in 
blue ;  serial  number  in  red.  Size,  6^/2  inches  long  by  ^H  inches 
high.     Not  engraved. 

Used  for  all  petty  cash  disbursements,  including  workmen's 
traveling  expenses.  See  also  form  8.  Forms  8  and  20  are 
pinned  together  and  filed,  completing  the  history. 

Form  21.  Memorandum  of  Credit.  Yellow  paper;  blue 
and  red  ruling;  printed  all  in  black.  Size,  8  inches  long  by  5 
inches  high.  Credit  memorandum  filled  by  bookkeeper  from 
any  voucher,  and  mailed  to  customer.     Not  engraved. 

Form  22.  Daily  Coal  Consumption  Report.  White  paper; 
printed  all  in  black.  Size,  4^4  inches  long  by  5  9-16  inches  high. 
Factory  heating  expense  collecting  form.  Filled  by  day  fire- 
man and  night  watchman,  and  filed  by  the  Head.     Not  engraved. 

The  Potter  and  Johnston  factory  shafting  is  electrically 
driven  by  current  purchased  from  the  Pawtucket  Electric  Co.,  at 
a  cost  something  less  than  the  horse  power  used  would  cost  by 
direct  steam-engine  driving. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY,  2G9 

Form  23.    Quotation.    White ;  printed  all  in  purple  copying 
ink.     Size,  8^  inches  long  by  10  15-16  inches  high.     Quotation 


Form  19 

POTTER  &  JOHNSTON  MACHINE  CO. 

PIECE  WORK  REPORT* 


Week  ending, 190 


.Departmeat* 


Machine* 


Lot  No. 


Workman's  Name- 
Workman's  No. 

Piece 


Number  of  Pieces. 
Rate  per  Piece* 


Workman's  Rate  per  Hour. 


Workman's  Rate  per  Hour 
under  Piece  Work  


Amotmt  added  for  Piece  Work 


Rate  per  Piece  last  lot  of  Machines, 


FORM    19.      PIECE  WORK  REPORT. 

of  principal-product  selling  price.     Not  engraved.     The  speci- 
fications of  this  form  are  identical  with  those  of  form  24. 

Filled  by  the  stenographer  from  instructions  given  by  the 
Head,  and  sent  to  the  correspondent. 


270       FACTORY  MANAGER  AND  ACCO  U  NT  ANT. 


POTTER  &  JOHNSTON  MACHINE  CO. 

ORDER  FOR  SHOP.  Na — 


Delivery  promised  .--. ■,.-^-„  -    .,  

LotNo... Machine  No Date, 


DOUBLE  TURRET  MANUFAQURING  LATHE 


|ifaeUiM  with  ttandard  outfit  u  folkjwt :  One  straight  tool  bolder  with  {hree  cutters :  otM  offttt  tool 
bolder,  right  hand,  with  two  cutters  ;  ooe  offset  tool  holder,  left  hand,  with  two  cunfrs ;  One  cut 
ting  di  tool :  one  boring  tool,  with  two  ctitten  and  one  piece  of  aelf-hardenlng  iteel ;  four  split 
turret  bushings ;  two  No.  i  Morse  Uper  drill  collets ;  two  No.  a  Motm  Uper  drill  collets ;  two  No 
3  Morse  taper  drill  collets;  two  facing  block  sand  cutters >..>•..•.> « 

Pateated  Lever  Cb«ck,  with  two  sets  of  jaws  covering  all  diameters  fii^m  i}4itt..to  lo^  ijl.. ,«...... 

15-lbch  ScroQ  Chock .; % » , 


£zpaii»oa   mechanism,    with  three  uper  plugs  and   three  ^ites  of   bu<ihiugs,  i)i  In.,  »  in.,  aod 
»)i  in.    These  constitute  a  regular  set  when  other  sixes  are  not  specified , 


Screw  cutting,  with  complete  set  of  change  gears 

Oil  pump,  oil  taaic  and  piping 

Taper  attachment 

Opening  die  bend  with  ooe  pair  of  dies 

Extra  dies,  per  pair 

Blank  dies,  per  pair ..;« , 


Spedal  tools. 


X  m  MiANR  COLUMN  INOICATKa  rARTS  WANTIO. 


FORM  24.   PRINCIPAL-PRODUCTION   ORDER. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY,  271 

Forms  23  are  printed  and  filled  in  copying  ink,  and  copied 
in  a  letter  book  kept  by  the  bookkeeper. 

Form  24.  Principal-production  order.  Greenish  blue  paper. 
Printed  all  in  black.    Size,  yy^  inches  long  by  10^  inches  high. 

Filled  by  the  stenographer  from  letter-press  copy  of  form 
23,  quotation  accepted  by  correspondent.  As  many  copies  of 
form  24  are  filled,  by  marking  the  detail  names  with  a  cross  in 
the  right-hand  margin,  as  are  needed  to  give  one  copy  to  the 
bookkeeper,  one  copy  to  the  forge-and- foundry  clerk  and  one 
copy  to  each  foreman  who  will  have  to  do  with  the  order  pro- 
duction, all  copies  being  vivified  by  the  Head. 

Form  24  is  the  "single  order"  specification. 

From  his  copy  of  form  24  and  the  lists,  the  forge-and-foun- 
dry  clerk  proceeds  to  determine  the  material  needed,  and  to 
procure  the  same  by  purchase,  as  may  be,  and  next  delivers  the 
material  to  the  first-operation-department  foreman,  who,  acting 
on  authority  of  form  24,  gives  the  material  to  a  workman  with 
the  needed  blue  prints,  and  the  workman  charges  his  time  against 
the  order  number  on  form  6,  the  foreman  making  the  record 
as  informed  by  the  workman.  The  component  is  transferred 
to  successive  departments  by  shop  laborers  as  directed  by  the 
foreman.  Upon  completion,  the  component  goes  to  the  assem- 
bler, who  notifies  the  inspector,  who  inspects  the  job,  and  fills 
forms  15,  15A  and  15B,  which  see.  After  shipment,  forms  24 
held  by  the  factory  foremen  are  destroyed. 

Form  25.  Statement.  White  paper.  Ruled  in  red  and  blue ; 
printed  in  black.  Size,  5^  inches  long  by  8^  inches  high.  Filled 
by  the  bookkeeper  and  sent  to  customer.    Not  engraved. 

Form  26.  Departmental  pay-roll  distribution.  White. 
Printed  all  in  purple  copying  ink.  Size,  yyi  inches  wide  by  12^ 
inches  high.     Filled  by  the  bookkeeper  from  the  pay  roll. 

The  bookkeeper  is  paymaster,  and  knows  the  factory  de- 
partment location  of  every  workman,  and  can  easily  total  the 
labor  costs  of  each  class  of  operations  on  forms  26,  which  are 
sent  to  the  Head,  after  being  copied  in  form  9,  letter-press  copy- 
ing book,  kept  by  the  bookkeeper.  The  average  rate  per  hour 
is  found  by  dividing  the  total  wages  by  the  total  hours.  The 
"machines  shipped"  space  is  filled  by  the  description  and  sales 
value  of  whatever  shipments  are  made  during  the  week.     This 


272        FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  26 

POTTER  &  JOHNSTON  CO. 

Cost  of  Departments,  week  ending              ..                                 t90 

Kam«  of  Department. 

!*ercentac« 

Amount.          i 

Planing, 

Turning, 

MiUing, 

Fitting, 

Blacksmith, 

^ 

Bench, 

Assembling, 

Inspecting, 

Laboring, 

Klectridan, 

"Woodworking, 

Painting, 

Draughting, 

Office, 

Tool  Room, 

Stock, 

Vatchman, 

Scrubber, 

ToUl. 

Average  RateJPerJiouf/ 

MACHINES  SHIPFED. 

Simplex  Automatic                    _      ... 

Manufacturing  A^tntTifl,tir 

Mannfa^cturing  T/athe 

24-inC-h  SHaper 

15-inch  Shaper 

FORM    26.      DEPARTMENTAL   PAY-ROLL   DISTRIBUTION. 


POTTER  AND  JOHNSTON  MACHINE  COMPANY.  273 

sheet  shows  what  wages  have  been  paid  for  each  class  of  labor 
for  the  week,  and  what  has  been  sent  out  of  the  factory  in  the 
week. 

Form  26  gives  successive  weeks'  total  department  labor 
costs.  With  the  same  men  in  work  the  variation  should  be  slight. 
Less  efficient  workmen  would  raise  the  department  cost  by 
necessitating  over-time  to  keep  the  work  up  to  department  re- 
quirements. 

Coupled  with  the  shipment  statement  for  the  week,  the  de- 
partmental pay-roll  costs  for  successive  weeks  give  figures  for 
inquiries  conducive  to  vigilance  on  the  part  of  the  department 
foreman. 


CHAPTER  VIII. 

THE  WELLS  BROTHERS  COMPANY,  OF  GREENFIELD, 
MASSACHUSETTS. 

This  concern  is  a  large  maker  of  taps  and  dies  and  reamers. 
Other  productions  -were  formerly  made,  but  the  present  policy 
is  to  confine  the  output  to  the  lines  specified.  About  185  hands 
are  employed. 

At  the  time  this  company  began  making  taps  and  dies,  most 
engineering  concerns  and  machine  shops  made  their  own  taps  and 
dies,  and  the  trade  in  this  class  of  small  tools  made  for  sale  was 
confined  mainly  to  meeting  the  requirements  of  blacksmiths  and 
wagon  makers.  The  forms  of  taps  and  dies  in  common  use  were 
primitive,  and  good  mechanics  everywhere  regarded  the  commer- 
cial tap  and  die  as  inferior  articles,  made  to  sell,  possibly  of  use  to 
a  blacksmith,  but  beneath  the  consideration  of  a  real  mechanic. 

Now  all  this  has  changed. 

The  factory-made  twist  drill  is  no  more  a  standard  purchase 
than  the  factory-made  tap  and  die,  which  have  lost  all  of  their 
early  characteristics  except  low  price,  and  are  now  made  in  the 
most  advanced  forms,  very  close  to  size,  and  far  superior  in  every 
way  to  the  productions  of  the  average  machine-shop  toolmaker. 

The  Wells  Brothers  Company's  factory  is  highly  organized, 
and  the  product  is  made  and  sold  for  sums  which  seem  far  below 
possibilities.  The  costing  system  recognizes  minutely  divided 
operations,  and  the  forms,  as  is  usual,  have  undergone  many  modi- 
fications, and  those  in  use  merit  study,  as  much  consideration  has 
been  given  to  adapting  them  to  exactly  meet  the  requirements  of 
varied  small  integer  value  production. 

From  the  first,  all  the  proceedings  of  the  Wells  Brothers 
Company's  management  have  been  characterized  by  two  domi- 
nant motives,  hard  to  unite  in  practice.  First,  rigid  economy  is 
shown  everywhere,  and,  second,  there  has  been  a  steady  effort 
made  to  improve  the  quality  of  the  output.     There  has  never  been 

274 


THE  WELLS  BROTHERS  COMPANY,  275 

at  any  time  the  slightest  manifestation  of  that  contentment  with 
present  conditions  which  is  the  sure  forerunner  of  factory  decay. 
New  forms  of  product,  each  better  than  before,  and  new  factory 
processes,  each  one  labor-cost  reducing,  and  each  one  making  the 
quality  of  the  product  more  certainly  good,  have  been  sought  with 
unremitting  diligence,  and  are  now  being  sought  eagerly,  althoug'h 
the  present  product  stands  high  in  the  estimation  of  users. 

The  factory  management  and  factory  routine  have  been  made 
matters  of  first  importance  from  the  beginning,  and  the  forms 
used,  all  original  with  this  establishment,  have  been  subjected  to 
very  many  and  great  changes ;  the  forms  which  did  very  well  with 
only  a  few  workmen  were,  of  course,  found  inadequate  as  the 
number  increased,  and  new  methods  were  constantly  demanded. 
The  forms  now  used  are  apparently  wide  enough  in  scope  to 
handle  more  than  the  185  men  at  present  in  work. 

From  the  first,  it  has  been  the  policy  of  the  management  to 
gfive  proper  attention  to  the  smallest  orders,  and  to  fill  all  orders  as 
promptly  as  possible.  There  has  never  been  a  disposition  to  de- 
cline any  production  of  any  tap  or  die,  no  matter  what  its  diameter, 
thread  form  and  thread  pitch  might  be,  and  this  factory  has  always 
fully  recognized  the  necessities  of  its  customers  in  the  way  of 
promptly  supplying  irregular  orders  involving  very  small  values, 
and  often  filled  with  no  profit  margin  at  all.  Because  of  these  ir- 
regular orders  the  factory  routine  must  be  perfectly  elastic,  so  that 
unexpected  production  orders  can  pass  rapidly  from  the  corre- 
spondence, telegram  or  telephone  message  received  by  the  office, 
through  the  factory  to  the  shipping  clerk,  without  injurious  dis- 
turbance of  the  principal  production  routine. 

Another  peculiarity  of  the  Wells  Brothers'  product  is  the  con- 
stant shrinkage  of  the  order  in  bulk  as  it  goes  through  the  factory 
departments.  The  full  count  of  the  order  issued  by  the  inspector 
to  the  first  operation  department  usually  grows  less  with  each  pro- 
duction step,  and  the  forms  must  be  such  as  to  readily  permit  the 
record  of  this  diminution. 

Officials. 

F.  O.  Wells,  president,  general  factory  manager  and  factory 
superintendent.  He  hires  and  discharges  all  hands,  fixes  piece 
rates  and  determines  flat  costs.    He  is  the  head  of  the  manufac- 


276      FACTORY  MANAGER  AND  ACCOUNTANT, 

turing  department,  and  in  this  chapter  will  be  referred  to  as  the 
superintendent. 

F.  E.  Snow,  treasurer  and  general  manager,  sales  manager  and 
purchase  agent. 

The  bookkeeper,  who  keeps  the  journal,  sales  book,  cash  book 
and  ledger,  this  last  being  loose-leaf,  in  a  binder. 

The  corresponding  clerk ;  four  stenographers ;  two  bill  clerks ; 
one  receiving  clerk ;  one  paymaster  and  time  clerk ;  one  sales-and- 
shipping  clerk,  who  has  charge  of  the  salesroom;  one  finished- 
stores  clerk.  \ 
Factory  Authority. 

F.  O.  Wells,  factory  superintendent. 

The  assistant  superintendent. 

The  storekeeper,  who  keeps  both  rough  and  finished  stores, 
and  is  also  the  production-order  clerk. 

The  inspector,  who  has  several  assistants,  constantly  occu- 
pied in  gauging  and  inspecting.  All  orders  in  progress  are 
counted,  gauged  and  inspected  after  each  operation,  this  calling 
for  a  vast  amount  of  careful  labor. 

The  rough-stores  clerk;  foreman  of  turners;  foreman  of 
screw  threading ;  foreman  of  milling  department ;  foreman  of  tur- 
ret lathes ;  foreman  of  filing  department ;  foreman  of  grinding  de- 
partment ;  foreman  of  hardening  and  tempering. 

The  rough-stores  clerk  specifies  stock  to  be  used  by  the  cut- 
ting-off  hand,  the  cutting-off  machines  being  located  in  the  rough- 
stores  room,  remote  from  the  finished-stores  room. 

The  finished-stores  clerk  delivers  stores  to  the  salesroom  on 
requisitions  from  the  shipping  clerk,  made  commonly  in  large 
values. 

Production  Routine. 

There  are  two  forms  of  production,  regular  and  special. 

The  regular  production  includes  regular  diameters,  with 
standard  thread  forms,  either  U.  S.  standard,  V,  or  Whitworth 
thread,  for  taps,  and  the  regular  dies,  pipe  taps,  reamers  and  so 
on,  which  go  to  make  up  the  very  large  number  of  productions 
which  are  listed  as  regular,  and  are  carried  in  stock  in  the  finished- 
stores  room. 

The  special  productions  satisfy  customers'  orders,  which  are 


THE  WELLS  BROTHERS  COMPANY.  277 

generally  received  by  mail,  telephone  or  telegraph,  often  accom- 
panied by  drawings,  and  often  calling  for  but  one  single  piece  of  a 
kind,  which  must,  of  course,  go  through  the  factory  on  its  own 
production  order.  The  latter  case  involves  in  the  making  of  the 
production  order  as  much  labor  as  or  even  more  than  in  the  case 
of  a  regular  order  for  a  thousand  times  its  finished-product  value. 

Regular  Production  Routine. 

Materials  are  requisitioned  from  the  purchase  agent  by  a  form 
filled  by  the  storekeeper  and  production-order  clerk,  sent  to  the 
superintendent,  by  him  entered  on  another  form  which  is  sent  to 
the  purchase  agent,  who  fills  a  triplicate  purchase  form,  sends  the 
original  to  the  vender,  keeps  the  duplicate,  and  sends  the  triplicate 
to  the  receiving  clerk.  The  ordered  rough  stores  are  inspected  into 
the  rough-stores  room,  widely  separated  from  the  finished-stores 
room,  by  the  rough-stores  clerk,  who  fills  a  record  form  and  sends 
it  to  the  receiving  clerk,  who  checks  the  invoice  from  this  rough- 
stores  clerk's  record. 

Regular  production  originates  with  the  superintendent,  who 
gives  verbal  orders  to  the  production-order  clerk,  who  makes  pro- 
duction orders  on  forms  i6  and  17,  sends  them  to  the  assistant  su- 
perintendent, who  vises  them  and  sends  them  to  the  inspector,  who 
makes  orders  on  the  rough-stores  clerk  for  materials,  files  the 
master  ticket,  form  16,  and  sends  form  17,  the  shop  order,  pro- 
vided with  operation  coupons,  to  the  first  operation  department 
with  the  materials  needed. 

As  soon  as  a  departmental  operation  on  an  order  is  completed, 
both  work  and  order  are  sent  to  the  inspector,  who  gauges  the 
work,  fills  the  operation  coupon  and  sends  it  to  the  paymaster,  and 
sends  the  work  and  shop  order  to  the  foreman  of  the  next  opera- 
tion department.  From  the  last  machine  department  the  work  re- 
turns to  the  inspector,  who  sends  the  work  which  needs  tempering 
to  the  hardening  department,  and  then,  after  tempering,  to  the 
grinders  and  polishers.  All  finished  work  goes  from  the  factory 
to  the  inspector,  and  is  sent  by  him  to  the  finished-stores  clerk, 
with  the  master  ticket  properly  filled  by  the  inspector.  The  mas- 
ter ticket  is  sent  by  the  finished-stores  clerk  to  the  storekeeper, 
who  enters  the  receipt  on  the  finished-stores  ledger,  thus  complet- 
ing the  production  and  its  record. 


278      FACTORY  MANAGER  AND  ACCOUNTANT. 

Special  Production  Routine. 

Special  orders  go  from  the  correspondence  clerk  to  the  treas- 
urer for  credit  approval,  and  are  by  him  sent  to  the  superintendent, 
who  sends  them  to  the  production-order  clerk,  who  fills  the  re- 
quired master  ticket  and  shop  order,  and  sends  the  latter  to  the  as- 
sistant superintendent,  who  in  turn  sends  them  to  the  inspector, 
as  before,  and  the  factory  routine  then  becomes  that  of  regular 
productions. 

Sales  Orders  and  Shipments. 

Orders  for  factory  product  go  from  the  correspondence  clerk 
to  the  treasurer  for  approval,  and  from  him  to  the  superintend- 
ent, and  are  sent  by  the  superintendent  to  the  storekeeper  and 
production-order  clerk,  who  sends  the  customer's  order  to  the 
shipping  clerk,  who  is  in  charge  of  the  salesroom  and  the  box- 
ers. The  shipping  clerk  returns  the  customer's  order  to  the  bill- 
ing clerks,  and  ships  the  product  as  directed  by  the  customer. 

The  Salesroom. 

This  department  is  located  between  the  finished-stores  room 
and  the  counting  room,  and  is  in  charge  of  the  shipping  clerk ;  this 
room  is  equipped  with  drawers  and  shelving,  and  contains  an  as- 
sortment of  finished  product,  packed  ready  for  boxing.  The 
shipping  clerk  keeps  his  sales  stock  good  by  requisitions  on  the 
finished-stores  keeper,  which  are  for  considerable  quantities,  and 
so  avoid  numerous  small  depletion  entries  on  the  finished-stores 
ledger  cards. 

The  Workmen. 

Workmen  enter  and  leave  the  factory  on  time  records  made 
by  themselves  on  a  time  recorder. 

Except  hardening  and  tempermg,  the  work  is  almost  wholly 
at  piece  rates. 

The  factory  has  a  reading  room  and  also  a  smoking  room,, 
immediately  in  the  rear  of  the  superintendent's  office.  The  reading 
room  is  supplied  with  current  publications,  largely  mechanical, 
which  can  be  taken  away  by  any  workman  for  a  week,  by  sim- 
ply registering  his  name  on  a  slip  kept  in  the  room  in  charge  of 
the  correspondence  clerk.  Cordial  relations  with  the  foremen 
are  cultivated  by  the  officials,  and  suggestions  are  not  only  wel- 
comed but  sought. 


THE  WELLS  BROTHERS  COMPANY. 


279 


The  earnest  application  of  the  officials  to  business  influences 
the  demeanor  of  the  entire  working  forces. 


Form 
Form 
Form 
Form 
Form 
Form 
Form 
Form 
Form 
agent. 
Form 
Form 
Form 
Form 
Form 
Form  13 
Form  14 
Form  15 
Form  16 
Form  17 
Form  18 
Form  19 
Form  20 
Form  21 
Form  22 
Form  23 
Form  24 
Form  25 
Form  26 


List  of  Forms. 

1.  Machine-tool  inventory  card. 

2.  Quotation. 

3.  Customer's  record  card. 

4.  Sales  record. 

5.  Superintendent's  production  order. 

6.  Storekeeper's  requisition. 
6A.  Finished  stores  receipt. 
6B.  Salesroom  requisition  on  finished  stores. 

7.  Superintendent's   purchase   order   to   purchase 


Purchase  agent's  order  to  vender. 

Purchase  agent's  order  to  vender,  duplicate. 

Purchase  agent's  order  to  vender,  triplicate. 

Materials  received. 

Stores  ledger. 

Invoice  payment  slip. 

Workman's  record  card. 

Piece  price  record. 

Production  order  master  ticket 

Production  shop  order. 

Pay  receipt. 

Single  operation  order. 

Minor  production  order. 

Rush  order. 

Office  order  record. 

Credit  memorandum. 

Pattern  record. 

Pattern  record,  small  form. 

Special  production  order  and  cost  record,  for 
special  tool  production  for  factory  use. 

Form  27.      Weekly  time  and  production  record. 
Form  I.     Machine-tool  inventory  card.     Stiff  white  filing 
card.     Ruled  in  red,  purple  and  blue.    Printed  in  black.     Size,  6 
inches  long  by  4  inches  high. 

This  form  is  original  with  the  Wells  Brothers  Company. 


280      FACTORY  MANAGER  AND  ACCOUNTANT. 


All  of  this  company's  forms  were  originated  by  themselves. 
Forms  equivalent  to  this  plant  inventory  card  are  well  known, 
but  as  the  conceptions  of  each  origination  differ  somewhat,  com- 
parisons are  of  interest.  This  form  is  expected  to  give  always  the 
present  value  of  the  tool  whose  history  is  recorded  in  its  space 
blanks,  and  covers  ten  years  of  record  time.  The  tool  values  are 
written  down  yearly,  original  values  being  filled  from  purchase 
invoice.  These  cards  are  filled  and  filed  by  the  treasurer,  in  a 
card  cabinet. 

Form    2.     Quotation.     White    paper.     Printed    in    black. 
Size,  5J^  inches  by  4j4  inches.     Filled  by  the  treasurer,  and  filed 


Form  I.                                                                                                                                             1 

Faotory  No.                                                                No.  of  Maohin*                                                  | 

D««cription  of  Maokino  Tool 

Makar 

From  Whom  Purohattd 

When  Purohatad 

Prioa  Paid 

Balilng  Inoludad                                                                                                    -■ 

Job 

Ir.vcntory  Valu*                                                                                                     | 

1902 

1903 

1004 

1909 

1006             1 

Invontory 
Data 

Addition 

Dapraolatlon 

Invantory 
Data 

1007 

1908 

1909 

1910 

1911             1 

invantory 
Data 

Addition 

Dapraolatlon 

r 

^ 

iRvantor, 
D«t« 

_ 



_ 

\s 

3 

E 

^ 



_ 





_ 

_ 

_ 









_ 

FORM    I.      MACHINE-TOOL   INVENTORY    CARD. 

with  letter  of  inquiry,  in  vertical  filing  cabinet,  in  the  treasurer's 
office.  The  selling  prices  are  quoted  in  reply  to  inquiry.  The 
estimate  on  the  back  is  instantly  available  for  future  reference. 

All  prices  and  the  factory  costs  are  fixed  by  the  treasurer, 
who  obtains  flat  costs  from  the  cost  clerk's  records,  and  adds  ex- 
pense percentages  to  obtain  factory  costs,  and  profit  percentages 
to  fix  selling  prices. 

The  estimate  on  the  back  of  form  2  is  in  manuscript,  and 
varies,  of  course,  in  each  case. 

Vertical  filing,  in  folders  in  cabinet  drawers,  is  used,  this 


THE  WELLS  BROTHERS  COMPANY,  281 

form  of  filing  being  now  preferred  to  the  horizontal  placing  of 
written  papers. 

Form  3.  Customers'  record  card.  Stiff  buff  card.  Ruled 
in  red  and  blue.     Printed  in  black.     Size,  5  by  3  inches. 

Every  customer's  name  and  address  is  entered  on  form  3, 
with  particulars,  by  the  treasurer.     Forms  3  are  filed  in  a  cabinet 


FORM    2.      QUOTATION. 

by  the  treasurer  in  his  office,  and  from  these  records  forms  4  are 
filled. 

Form  3  records  are  of  the  highest  commercial  value,  because 
the  buyer  of  factory  product  is  the  object  sought  by  the  factory. 
The  procurement  and  retaining  of  the  customer  is  of  vital  im- 
portance to  the  factory,  and  the  factory  product  is  only  a  means 
for  obtaining  the  product  buyer's  favor.     The  end  and  object  of 


»82      FACTORY  MANAGER  AND  ACCOUNTANT, 


the  factory  is  payment  for  sales  of  factory  product,  and  the  rec- 
ord of  customers  is  a  principal  form  in  organized  factory  practice. 
Form  4.    White,  stiff  card.    Ruled  in  red,  black  and  blue. 


City 
or  Town 


Forma. 


State 


Rating 


Name 


Street 


Discounts 


REMARKS 


D 


FORM   3.      customer's  RECORD  CARD. 


STATE                                                          NAME                                                                         Form  4. 
TOWN 

JANUARY 

FEBRUARY 

MARCH 

APRIL 

MAY 

JUNE 

JULY 

AUGUST 

SEPTEMBER 

OCTOBER 

NOVEMBER 

DECEMBER 

r  ^ 

TOTAL 

YEAR 

1900              1901 

\Lz 

1903 

1904 

1905 

1 

FORM  4.      SALES  RECORD. 

Printed  all  in  black.     Size,  6  inches  long  by  4  inches  high.     This 
is  a  geographical  and  monthly  product  sales    record,    and    is 


THE  WELLS  BROTHERS  COMPANY.  283 

made  in  the  form  shown  to  indicate  the  most  likely  field  for  the 
efforts  of  traveling  salesmen  for  a  given  month.  Filled  from 
forms  3  by  the  treasurer  and  filed  in  card  cabinet  in  his  office. 

There  are,  and  probably  always  will  be,  two  distinct  forms  of 
recompense  for  traveling  salesmen.  Where  the  price  of  the  fac- 
tory production  unit  is  large,  and  the  sales  are  consequently  few 
in  number,  as  for  instance  in  the  case  of  bridges,  the  traveling  ^ 
salesman  is  commonly  paid  by  salary,  to  which  a  sales  percentage 
may  be  added.  Where  the  production  unit  value  is  small,  as  in 
the  case  of  the  Wells  Brothers  Company's  product,  the  sales  are, 
for  the  whole  year  together,  constantly  increasing  in  total  value, 
and  this  increase  should  show  in  every  territorial  district,  if  cov- 
ered by  a  capable  salesman.  The  sales  in  a  certain  district  may 
vary  very  largely  with  the  seasons,  but  for  the  year  should  regu- 
larly increase,  and  it  is  probably  better  in  this  case  to  recompense 
the  salesman  by  commission  than  by  salary.  In  any  case  it  is  of 
the  highest  importance  to  keep  such  records  as  will  certainly  deter- 
mine the  efficiency  of  the  salesman,  and  the  district  and  month 
must  both  be  considered  in  connection  with  the  traveler's  monthly 
totals  of  sales.  Form  4,  filled  from  form  3,  is  extremely  import- 
ant. The  factory  needs  to  be  informed  of  a  falling  off  in  sales 
totals  in  a  district  where  trade  has  once  been  established,  as 
promptly  as  possible,  and  form  4  gives  this  information,  and  is  a 
sure  guide  to  the  employment  and  placing  of  traveling  salesmen. 

Form  5.  Thin  white  paper;  blank.  Size,  5^  by  4>4  inches. 
Form  5  is  filed  by  the  production-order  clerk  from  the  factory 
superintendent's  dictation.  The  date  is  a  rubber  stamp  impres- 
sion. The  order,  in  the  example  shown,  is  for  500  taper  taps. 
United  States  standard  form  of  thread,  9-16  inch  diameter,  12 
threads  per  inch.  So  far  the  record  is  from  dictation.  From  his 
own  knowledge  of  what  is  most  convenient,  the  production  clerk 
divides  the  500-tap  order  into  two  factory  orders  for  250  taps 
each,  these  orders  being  numbered  610A  and  610B.  In  point  of 
fact  this  dictation  was  made  by  the  assistant  superintendent  and 
this  fact  is  noted  by  the  order  clerk  by  the  "per  Jones."  This 
manuscript  is  written  in  red  ink.  It  is  highly  important  to  the 
factory  that  this  order  should  be  immediately  recorded  in  the 
stores  card  inventory,  which  is  kept  by  the  production-order  clerk, 
who  is  also  the  storekeeper,  and  has  both  rough  and  finished 


284      FACTORY  MANAGER  AND  ACCOUNTANT. 

stores  in  his  keeping,  and  who  fills  the  stores  inventory  or  ledger 
cards,  which  are  filed  in  a  card  cabinet  at  the  back  of  his  chair,  so 
that  he  can  turn  from  his  desk  to  the  cabinet  with  the  least  possi- 
ble exertion.  To  make  this  entry  certain,  the  red  ink  manuscript 
of  form  5  is  noted  "Ent."  in  black,  with  a  black  bracket  including 
both  divisions  of  the  production-order  memorandum,  and  no  pro- 
duction order  leaves  the  order  clerk's  desk  until  after  it  has  had 
its  record  card,  form  12,  filled  and  placed  in  its  proper  tray  in  the 


Forms. 


DEC  13  1902      ^ 

q 
^00       Tl-  iSi     OSS    T.oM^^ 

6/0  A  2bSo  ) 

£/rU/ 


B  siso  j 


FORM   5.      SUPERINTENDENTS   PRODUCTION   ORDER. 

stores-ledger  cabinet.  This  cabinet  has  eight  card  drawers  to 
take  cards  the  size  of  form  12,  and  the  whole  cabinet  is  mounted 
on  wheels  so  that  it  can  be  run  into  the  fireproof  brick  vault  at 
the  end  of  the  superintendent's  ofiice  floor  at  night.  The  factory 
is  extremely  low,  as  no  traveling  cranes  or  anything  in  the  way  of 
lifts  are  needed,  and  there  is  almost  nothing  to  burn,  so  that  this 
brick  vault  gives  the  stores-ledger  and  all  other  important  factoiy 
records  and  gauges  a  good  protection  against  fire. 


THE  WELLS  BROTHERS  COMPANY.  285 


The  Production-Order  Clerk. 

In  this  factory  a  very  great  number  of  production  orders  must 
be  written,  because  no  order,  no  matter  how  small  in  value,  is  re- 
fused on  account  of  its  variation  from  usual  practice.  A  tap  or  die 
may  be  of  any  diameter  and  have  any  number  of  threads  per  inch, 
and  these  threads  are  regularly  made  in  V,  United  States  stand- 
ard and  Whitworth  forms,  and  there  are  also  square  threads  and 
various  other  thread  forms  not  included  in  general  machine  prac- 
tice. Again,  an  order  may  be  for  a  special  form  of  tap  having 
only  a  very  small  selling  value;  while  such  orders  are  far  from 
desirable  they  must  be  filled,  and  if  filled  must  go  through  the 
factory  on  a  production  order,  and  the  cost  to  the  factory  of  mak- 
ing the  production  order,  which  should  in  all  cases  be  as  small  as 
possible,  must  in  case  of  a  very  small  product  value  be  reduced 
to  the  lowest  possible,  terms,  as  this  company  fills  many  special 
orders  in  which  the  selling  price  leaves  nothing  to  spare  for  any- 
body. 

This  same  necessity  of  production-order  cost  reduction  exists 
in  all  factories,  and  is  not  at  all  dependent  on  the  factory  product 
unit  price.  Thus,  in  the  case  of  the  Beaman  &  Smith  factory  prod- 
uct, the  unit  is  a  special  milling  or  boring  machine,  selling  always 
for  some  hundreds  of  dollars,  and  sometimes  for  some  thousands 
of  dollars,  so  that  at  first  sight  it  might  seem  as  if  the  mere  cost  of 
the  production  order  was  a  matter  of  small  importance.  But  as 
shown  in  the  Beaman  &  Smith  costing  it  appears  that  the  only 
production  cost  reduction  possible  lies  in  reducing  the  labor  of 
making  the  production  order,  because  the  production  order  must 
use  the  lists,  and  the  lists  follow  the  drawings,  and  it  is  only  in  the 
reduction  of  the  drawing  costs  that  the  total  machine  production 
costs  can  be  reduced.  Consequently,  the  Beaman  &  Smith  prac- 
tice is  quite  indilFerent  to  detail  costs  of  factory  operations,  and 
makes  no  effort  to  record  operation  costs,  and  the  management  de- 
votes all  its  energies  to  lowering  the  cost  of  the  production  order, 
l)v  reducing  the  cost  of  the  drawings  from  which  the  lists  are 
filled. 

From  these  two  examples  of  Wells  Brothers  Company  and 
Beaman  &  Smith  it  is  safe  to  say  that  in  case  of  repetition  prod- 
ucts, operation  costs  are  of  first  importance  in  factory  economics, 


286      FACTORY  MANAGER  AND  ACCOUNTANT, 

and  nothing  but  a  very  careful  comparison  of  operation  costs  can 
lower  the  product  flat  cost,  but  in  case  the  production  is  not  com- 
posed of  repetition  components,  then  operation  costs  may  be  dis- 
regarded, and  indeed  must  be  disregarded,  because  the  operations 
are  not  on  similar  pieces,  and  hence  afford  no  basis  for  compari- 
sons. The  mere  obtaining  of  operation  costs  is  of  no  value  what- 
ever; if  a  cost  cannot  be  compared  with  another  cost  made  under 
substantially  identical  conditions,  it  is  of  no  use  to  the  factory 
economist,  and  its  record  cost  is  simply  money  thrown  away  and 
should  never  be  made.  It  is  useless  for  the  cost-keeper  to  waste 
his  energies  in  making  detail  records  of  costs  which  cannot  be 
decreased,  as  the  only  use  of  records  of  unavoidable  costs  is  to  aid 
in  intelligent  estimating,  and  for  estimate  purposes  gross  costs 
only  are  useful. 

Tabulation  Desk  Tops. 

Returning  from  this  consideration  of  production-order  cost 
at  large  to  the  Wells  Brothers'  production  order,  it  will  be  noted 
that  a  single  production  order  may  call  for  a  sales  value  of  sev- 
eral hundred  dollars,  as  in  case  of  a  regular  stock  order  for  500 
or  1,000  taps  of  regular  form,  or  for  a  product  value  of  only  part 
of  one  dollar,  as  in  the  case  of  a  small  special  tap,  and  the  produc- 
tion order  itself  must  cost  about  the  same  for  each  production,  or 
may  even  cost  more  for  the  single  special  tap  than  for  the  large 
number  of  regular  taps,  so  that  this  company  must  make  the  pro- 
duction order  as  cheaply  as  possible.  All  dimensions  of  the 
threads  for  every  pitch  and  diameter  are  given  in  inch  parts,  and 
as  these  dimensions  involve  quite  elaborate  calculations,  they  are 
tabulated  in  black  ink  manuscript  on  white  sheets  of  paper  cover- 
ing the  entire  top  of  the  production-order  clerk's  desk,  these 
sheets  being  again  covered  with  a  slab  of  thick  glass,  through 
which  the  tables  of  figures  can  be  read  as  easily  as  if  the  glass 
were  absent.  The  glass  keeps  the  sheets  clean,  and  also  makes 
a  clean,  smooth  and  in  every  way  suitable  desk  top  for  the  use  of 
the  production-order  clerk. 

There  are  many  cases  where  the  production-order  clerk  must 
refer  to  many  lists  and  tables,  and  it  is  hard  to  conceive  of  a  more 
convenient  place  for  these  reference  tables  than  under  a  glass 
slab,  say  one-fourth  inch  thick,  forming  the  top  of  the  desk  on 


THE  WELLS  BROTHERS  COMPANY,  287 

which  the  orders  are  written.  This  placing  of  lists  and  tables  in 
constant  use  may  not  be  absolutely  novel,  but  it  is  certainly  ex- 
tremely convenient,  and  should  be  carefully  considered.  For 
manuscript  tables  of  the  large  sizes  which  are  often  most  conven- 
ient, nothing  could  more  perfectly  exhibit  and  preserve  these 
costly  sheets,  than  to  lay  them  on  top  of  a  desk  and  cover  them 
with  glass.  The  tables  on  this  particular  desk  give  about  4,000 
dimensions,  and  are  more  easily  referred  to  than  seems  possible 
with  any  other  placing. 

Stores  Routine. 

Form  6.  Wanted.  White,  thin  paper.  Printed  in  black. 
Size,  zyi  by  5  11-16  inches. 

Storekeeper's  requisition  on  purchase  agent  for  stores  re- 
plenishment. The  production-order  clerk  is  the  storekeeper,  and 
has  charge  of  both  rough  and  finished-stores  ledgers,  and  so 
knows  the  factory  requirements,  and  is  the  proper  person  to  notify 
the  purchase  agent  of  factory  needs.  The  first  space  line  is  filled 
in  manuscript  by  the  storekeeper's  name,  next  is  a  rubber  stamp 
date  line,  then  specification  of  material,  followed  by  memorandum 
of  stores  residue.  The  "Ordered  of"  space  is  filled  with  the  name 
of  the  factory  head,  who  vivifies  the  order  with  a  rubber  stamp 
(also  used  for  correspondence),  and  fills  form  7  from  form  6, 
which  he  files  and  then  sends  form  7  to  the  purchase  agent. 

At  this  time,  some  rough  stores  are  not  entered  on  the  stores 
ledger.  Such  stores  are  requisitioned  by  the  foreman  of  the  de- 
partments where  they  are  mainly  required,  by  filling  form  6  and 
sending  it  to  the  purchase  agent,  who  is  the  treasurer,  and  has 
authority  to  vivify  form  6.  In  this  case  the  treasurer  files  form  6. 
The  stores  not  recorded  on  the  storeroom  ledger  consist  mainly 
of  boxes  of  lumber,  pasteboard  boxes  and  wrapping  paper,  and 
comprise  only  small  values,  and  may  be  well  disposed  of  by 
charging  the  costs  directly  to  expenses. 

Form  6A.  Finished-stores  receipt.  Pale  yellow.  Printed 
all  in  black.     Size,  2^  by  5J^  inches. 

Filled  by  finished-stores  clerk  from  inspector's  count  sent 
to  him  with  finished  work  by  the  inspector.  Sent  by  stores  clerk 
to  storekeeper,  who  makes  a  corresponding  entry  on  the  stores- 
ledger  form  12,  and  destroys  form  6A. 


288      FACTORY  MANAGER  AND  ACCOUNTANT. 


X 

2 

z  ^ 

o  u 

Eg 

CO  CO 

5 
a 
u 


to 
Co 

:^ 


M 


O 


s\ 


^ 


o 

u 

> 

hi 

o 
u 

DC 

H 


to 

/ 


8       ^ 


1^ 


& 


a  «» 


E  «^ 


E£ 


I 


1 

g 

o 

CO 

a 

g 

1 

1 

a 

Ui 

1 

H 

4> 

(O 

>> 

«t 

, 

,3 

vO 

S 

THE  WELLS  BROTHERS  COMPANY.  289 


Form  7. 

REQUISITION  FOR  STOCK 

FACTORY  NO.  1                                         0\             ^  ^ 
FACTORY  NO.  2                            q^te    cL*^/  /S  ^^    IQO  S 

Quantity- 

Description  of  Goods.    WANTED 

zoo 

^<t^    f    C^Un^e^i^^.^^ 

O^f^^^^^^cro^    ""If^ 

1    o--i<:ltAj^y    ^^y^^/oiL 

rc^. 

*  S  \ 

D  F  P  F  1  V  F  n 

\  ^  ; 

f-j  c  v/  c;  1  V  c.  L; 

^     ^ 

DEC  13  1902 

AN'SWER'TD 

Please  mark  your  reply: 

For  F.  0.  WELLS,  Supt. 

Give  full  Description  of  goods.  Sizes,  Numbers,  and  all  information 
necessary  for  proper  ordering. 

FORM    7.      SUPERINTENDENT  S    PURCHASE   ORDER. 


290      FACTORY  MANAGER  AND  ACCOUNTANT, 

„.  Form  6B.  Salesroom  requisition  on  finished  stores.  White. 
Printed  all  in  black.     Size,  2  15-16  by  5 J^  inches  high. 

Filled  by  sales  clerk,  and  sent  to  finished-stores  clerk,  who 
satisfies  form  6B  with  finished  stores,  and  then  sends  it  to  the 
storekeeper,  who  makes  a  corresponding  entry  on  the  stores-ledger 
form  12,  and  destroys  form  6B. 

Form  7.  Factory  superintendent's  order  to  purchase  agent. 
White.    Printed  all  in  black.    Size,  5>4  by  8>^  inches. 

Filled  by  the  factory  superintendent  from  form  6,  and  vivified 
by  his  rubber  stamp,  and  then  sent  to  the  purchase  agent,  who 
dates  it  with  his  correspondence  stamp,  and  fills  forms  8,  original ; 
9,  duplicate,  and  10,  triplicate,  to  satisfy  form  7,  and  files  form  7, 
authorizing  the  purchase,  in  his  desk. 

Form  8.  Purchase  agent's  demand  on  vender.  White 
paper.  Printed  in  black;  serial  number  in  red,  triplicate  pad 
form;  original  white,  duplicate  yellow,  and  triplicate  thin,  pale 
brown  paper.     Size,  S}i  inches  long  by  6  inches  high. 

Filled  and  signed  by  the  purchase  agent,  who  fills  forms  9 
and  10  at  the  same  writing.     Form  8  is  mailed  to  the  vender. 

Form  9.  Yellow  paper.  Carbon  duplicate  of  form  8,  filled  by 
the  purchase  agent  at  writing  of  form  8.  Same  size  as  form  8. 
Bound  in  pad  book  so  as  to  remain  bound  when  the  perforated 
forms  8  and  10  are  torn  out.  This  book  of  blank  forms  8,  9  and 
ID  is  kept  by  the  purchaser  agent  in  a  drawer  of  bis  desk,  and 
forms  his  record  of  all  purchases  made  by  him.  This  form  is 
not  shown. 

Form  ID.  Thin,  pale  brown  paper.  Carbon  triplicate  of 
form  8,  filled  by  the  purchase  agent  at  the  time  of  writing  form 
8,  torn  from  pad  book  and  sent  to  the  receiving  clerk,  and  held  by 
him  until  satisfied  by  the  receipt  of  form  11.  The  latter  is  filled 
and  signed  by  the  rough-stores  clerk,  who  counts,  weighs  or  in- 
spects the  rough  stores  into  the  rough-stores  room.  This  form 
is  not  shown. 

Invoices  are  sent  by  the  treasurer  to  the  receiving  clerk,  who 
checks  them  from  forms  10  and  11,  and  returns  them  to  the  treas- 
urer, who  holds  them  until  the  earliest  due  date  in  a  drawer  in  his 
desk,  and  then  satisfies  them  with  a  check,  accompanied  by  the  in- 
voice and  form  13,  filled  by  the  treasurer.  No  invoice  is  held  tin- 
patd  more  than  thirty  days  after  receipt  of  material. 


THE  WELLS  BROTHERS  COMPANY. 


291 


VI 


6  o 

-^  3  K 
I-  o  o 

<  o  o 

UM  Z 

O  X  o 
>  (0  m 

'Si 

K  (0  ^ 


292      FACTORY  MANAGER  AND  ACCOUNTANT. 

Form  II.  Stock  received  White  paper.  Printed  all  in 
black.     Size,  55^  by  85^  inches. 

Filled  by  the  rough-stores  clerk  from  actual  count,  weigfht 
and  inspection,  signed  by  him,  and  sent  to  the  storekeeper,  who 
makes  corresponding  entries  on  the  stores-ledger  forms  12,  and 
then  sends  forms  1 1  to  the  receiving  clerk,  who  checks  invoice  and 
the  triplicate  purchase  form,  form  10,  by  form  ii,  and  files  forms 
10  and  1 1  together  in  his  own  file,  and  returns  the  invoice  to  the 
treasurer. 


Form  11 


STOCK  RECEIVED 


Date  Received. 
From  Whom 


Bars Bbls. Boxes Bags. 


No.Pieces 


Description  of  Goods 


Weight 


^~" 

Checked  by 

Fill  Out  and  Return  to  OfHcs 

FORM    II.      STOCK   RECEIVED. 
The  central  portion  of  the  original  is  not  shown. 

The  Rough-Stores  Room. 

The  rough-stores  room  is  in  charge  of  the  rough-stores  clerk, 
and  is  fitted  with  cutting-oflf  machines  of  various  kinds,  and  with 
racks  for  bars,  and  has  a  considerable  floor  space  for  boxes  and 
barrels  in  which  rough  stores  of  castings  and  so  on  are  held  until 
wanted.  When  material  requisitioned  on  form  6  reaches  the 
rough-stores  room  it  is  received  by  the  rough-stores  clerk,  who 
fills  the  "Received  by"  space  of  form  6,  and  then  sends  form  1 1  to 


THE  WELLS  BROTHERS  COMPANY.  293 

the  receiving  clerk.  "Cutting-off"  orders  are  sent  directly  to  the 
man  who  runs  the  cutting-off  machines,  but  he  cannot  take  bars 
from  the  racks  in  the  same  room  and  cut  them  up,  but  must  pre- 
sent his  cutting-off  order  to  the  rough-stores  clerk,  who  directs 
the  selection  of  bars  from  which  the  cutting-6ff  order  is  to  be  filled. 
This  places  the  responsibility  for  use  of  proper  material  on  the 
rough-stores  clerk,  and  at  the  same  time  brings  both  the  clerk 
and  the  tender  of  the  cutting-off  machines  into  the  transaction. 
The  bars  are  racked  in  the  rough-stores  room  as  follows :  At  the 
left,  annealed  tool  steel ;  next,  unannealed  tool  steel ;  then  a  nar- 
row rack  for  iron  bars,  of  which  some  use  is  made;  then  come 
the  machine-steel  bar  racks ;  and  last,  at  the  extreme  right,  cold- 
rolled  and  drawn  machine-steel  bars. 

Tool-steel  bars  are  not  so  marked  as  to  distinguish  them 
with  certainty  from  other  metal  bars.  In  some  factories  tool-steel 
bars  are  marked  by  painting  the  ends  red.  If  every  tool-steel  bar 
has  a  red  paint  stripe  applied  to  its  whole  length  when  received 
in  the  storeroom,  then  every  piece  of  that  bar,  no  matter  how 
short,  is  always  labeled  "tool  steel,"  and  the  chances  of  mistakes 
are  lowered.  Few  factories  using  both  tool-steel  and  machine- 
steel  bars  unmarked  escape  errors  made  by  substituting  one  for  the 
other,  as  the  eye  can  detect  no  difference,  except  by  the  aid  of 
special  marks. 

Very  few  factories  follow  the  plan  of  giving  every  tool-steel 
bar  which  comes  into  the  stores  a  whole-length  distinguishing 
mark,  so  that  every  piece  of  the  bar  will  always  tell  what  it  really 
is.  Most  managers  are  content  with  simply  painting  one  end  of 
the  tool-steel  bar  red,  and  ordering  the  bar  to  be  cut,  as  used,  from 
the  unpainted  end.  This  is  not  enough,  as  a  piece  once  cut  from 
the  tool-steel  bar  cannot  be  distinguished  with  certainty,  from  a 
machine-steel  bar  of  the  same  form  and  length.  The  Wells  Broth- 
ers' factory  is  certainly  very  carefully  managed,  but  while  the 
writer  was  talking  with  the  inspector  in  the  inspection  room,  a 
messenger  from  the  tempering  department  appeared  with  a  fin- 
ished special  tap,  which  had  been  heated  and  quenched  without 
hardening.  The  inspector  said  it  was  made  of  machine  steel.  Of 
course  there  was  nothing  to  do  but  to  make  the  tap  over  again. 
The  inspector  said  he  conld  tell  whether  a  bar  was  tool  steel  or 
machine  steel  by  testing  it  with  an  emery  wheel.     In  this  case  the 


294     FACTORY  MANAGER  AND  ACCOUNTANT. 


z 
o 

o 
z 
< 
z 

V 

— 

j- 

ir 

s 

^ 

0 

Id  3 

d 

z 

M 

S 

1.. 

1 

i 

o 

5o 

it 

4 

o 

5     i 

> 
5 
o 

H 

'J 

• 

8  8! 

S   2 
It 

t    5 

5   -a 

^ 

.^"5 

' 

c 

r 

— 1 

L 

THE  WELLS  BROTHERS  COMPANY, 


295 


waster  had  been  sent  from  the  rough-stores  room  to  the  inspector 
as  tool  steel,  and  had  been  sent  by  the  inspector  through  the  turn- 
ing, threading  and  milling  departments,  and  none  of  the  highly 
expert  artisans  through  whose  hands  this  waster  had  passed  had 
any  suspicion  that  it  was  not  tool  steel  until  it  refused  to  harden, 
and  had  to  be  remade,  causing  a  delay  in  filling  the  order  and  an- 


Greenfiei,d,  Mass^^. 

Form  13 


Gentlemen: 

Enclosed  please  find  our  check, 


Ko^ 


JEackard  National  Bank  of 


Greenfield,  Mass.,  for  invoices  as  stated 
below. 


WELLS  BROS. 

&  CO. 

DATE  OF 
»  INVOICE. 

AMOUNT. 

CASH 
DISCOUNT 

NET 

AMOUNT 

- 

Receipt  Identical  Bills  enclosed  and 
return  with  this  slip  to  us  first  mail. 


FORM    13.      INVOICE   PAYMENT   SLIP. 

noying  the  superintendent  by  showing  defective  routine.  If  the 
inspector  knew  that  each  and  every  piece  of  tool-steel  bar  in  the 
factory,  no  matter  what  its  length,  had  a  red  paint  mark  on  it, 
this  waster  would  never  have  been  sent  by  him  into  the  factory. 

The  only  case  where  tool-steel  bars  can  be  at  all  safely  left 
unmarked  in  the  factory,  is  where  tool  steel  is  stored  in  a  room  by 


296      FACTORY  MANAGER  AND  ACCOUNTANT. 

itself,  in  its  own  racks.  Even  in  this  condition  of  seclusion  and 
separation  a  bar  of  mild  steel  may  be  accidentally  racked  with  the 
tool  steel,  and  may  so  cause  an  exasperating  failure. 

It  is  some  work  to  make  a  red  paint  mark  the  whole  length 
of  some  hundreds  of  tool-steel  bars,  but  it  is  not  so  disquieting  to 
the  management  as  it  is  to  do  a  lot  of  work  on  a  piece  that  has 
to  be  thrown  away,  because  it  cannot  be  hardened  after  finishing. 

Form  12.  White,  stiff  card,  cut  for  filing  rod.  Ruled  in 
blue,  black  and  red.     Size,  8  by  5  inches. 

Filled  and  filed  by  storekeeper  in  wheeled  cabinet,  which 
stands  through  the  day  at  the  back  of  his  chair.     At  night  the 


Porxa  14 

Name  Strett. 


No Married      Single 

Oat*  commenced  work  Day Piece 

Wages  $  Per  Day.  10  Hour* 

Recommended  by  «_^______^^_^_^.^_^__^__^^____^^__^_^___ 


RECORD  OF  CHANGES 


Remarks 

Date  left  our  Employ 


o 


FORM     14.      workman's    RECORD    CARD. 

Stores-ledger  cabinet,  with  other  card  files  placed  on  the  shelves 
in  its  base,  is  wheeled  into  the  fireproof  vault  at  the  end  of  the 
superintendent's  office. 

The  usual  maximum  and  minimum  spaces  of  form  12  notify 
the  storekeeper  of  the  necessity  for  stock  replenishment. 

While  other  forms  of  stores  records  may  be  used  with  much 
success,  it  will  be  noted  that  the  card  inventory  is  generally  most 
relied  upon,  and  is  most  accessible. 

Form  13.  Invoice  payment  slip.  White,  thin  paper. 
Printed  all  in  black.     Size,  3>i  by  sVs  inches. 

Filled  by  the  treasurer  and  sent  with  invoice  and  check  to 


THE  WELLS  BROTHERS  COMPANY. 


297 


CO 

"^  J 

o 

CM 

04 

CM 

CM 

2- 

^ 

£ 

£ 

£ 

^ 

.:^ 

— 

.< 

.< 

.< 

CO 

9) 

.\s 

,5? 

.nS 

->^ 

WELLS  BROS.  CO. 
PIECE  PRICES                 Size 

1 

r 

V 

298      FACTORY  MANAGER  AND  ACCOUNTANT. 

satisfy,  to  the  vender,  who  returns  invoice  and  form  13  to  the 
treasurer. 

Form  14.  Employee's  record.  Bright  saffron  red,  stiff  card. 
Printed  all  in  black.     Size,  4  15-16  by  2  15-16  inches. 

Filled  and  filed  by  paymaster  in  card  cabinet.  This  import- 
ant form  is  very  carefully  filled  by  all  well-organized  factories. 

Form  15.  White,  stiff  card;  cut  for  filing  rods  at  ends. 
Printed  all  in  black.  Size,  8  inches  long  by  5  inches  high.  Oper- 
ation piece  rates  for  tools  of  diameters  specified  by  column  head- 
ings. 

Filled  by  factory  superintendent,  and  filed  in  paymaster's  cab- 
inet. A  very  large  proportion  of  the  work  in  this  factory  is  at 
piece  rates,  and  a  ready  reference  table  of  piece  rates  is  necessary 
for  the  use  of  the  paymaster,  who  has  an  enormous  number  of 
piece-rate  credits  to  workmen  to  verify.  This  form  15  is  simple 
and  direct,  and  something  of  the  kind  is  indispensable  where 
small  value  piece-rate  operations  are  the  practice  of  the  factory. 

Production-Order  Routine. 

Form  16.  Master  ticket.  Manila  paper.  Printed  all  in 
black.  Size,  5  11-16  inches  long  by  19  11-16  inches  high.  Per- 
forated so  as  to  separate  at  the  line  AB.  Shown  in  two  parts. 
See  also  form  17. 

Forms  16  and  17  are  filled  by  the  production-order  clerk,  who 
also  acts  as  storekeeper,  at  his  desk  in  the  superintendent's  office. 
Rubber  stamps  are  used  as  far  as  possible  in  filling  forms  16  and 
17,  only  single-number  type  being  used.  These  types  are  very 
large,  and  have  their  impressions  located  by  hand,  without  guides. 
This  enables  the  production-order  clerk  to  work  rapidly. 

This  "Master  Ticket"  is  a  production-order  notification  and 
department  order  tracer;  it  is  sent  to  the  inspector,  and  by  him 
filed  in  suspended  spring  clips.  As  fast  as  lots  worked  in  the  fac- 
tory on  production  orders  made  on  forms  17  pass  through  a  de- 
partment, form  17  is  brought,  in  its  box,  to  the  inspector,  with  the 
partly  finished  work,  and  he  gauges  each  individual  piece  for  di- 
ameter, and  inspects  it  for  length  and  general  fitness.  The  di- 
ameter must  be  correct,  and  if  it  gauges  under  size,  the  piece  is 
"made  over"  into  a  smaller  diameter.  These  "made  over"  blanks 
are  held  in  boxes  by  the  inspector,  sorted,  until  he  can  place  them 


THE  WELLS  BROTHERS  COMPANY.  299 

in  subsequently  received  orders.  No  notice  is  taken  of  this  irreg- 
ularity in  the  costing  of  the  lot  which  is  diminished  by  the  abstrac- 
tion of  the  "made  overs."  The  diameter  errors  occur  mostly  in 
threading,  and  the  "made  over"  tap  blank  is  often  shorter  than  its 
original  length,  being  sent  to  the  cutting-oflf  machines  to  give  it  the 
standard  length  for  its  unintended  smaller  diameter.  The  result 
of  all  this  is,  of  course,  to  over-charge  the  order  from  which  "made 
over"  blanks  are  taken,  and  undercharge  the  order  which  is  made 
up  to  full  number  with  the  injected  "made  over"  blanks.  But  the 
errors  in  costing  are  small,  and  do  not  in  any  way  affect  the  fac- 
tory commercially. 

Each  production  order  is  vised  by  the  assistant  superin- 
tendent, who  sends  the  production  order  to  the  inspector. 

The  production-order  routine  is  by  written  orders  from  the 
superintendent  to  the  assistant  superintendent,  which  are  by  him 
verbally  transmitted  to  the  production-order  clerk. 

The  very  large  rubber  hand  stamp  type  used  for  numeral  im- 
pressions on  forms  i6  make  the  type  easy  to  handle,  and  make 
the  impressions  easily  read.  For  convenience  in  handling  the 
work  in  the  factory,  the  principal  order  is  divided  into  sections, 
marked  "A,"  "B,"  "C"  and  so  on,  as  many  forms  17  being  filled 
for  one  form  16  as  may  be  desirable,  the  department  space  lines 
being  seven  in  number,  lettered  to  "G."  The  principal  orders 
often  call  for  a  great  number  of  pieces,  and  may  be  months  in  the 
factory  before  being  completely  satisfied.  The  whole  factory  rou- 
tine is  ordered  with  reference  to  the  "special"  order  production, 
which  is  an  unknown  and  undiscoverable  quantity.  Any  mail 
may  bring  special  orders  which  will  disarrange  almost  the  whole 
regular  production  throughout  the  entire  list  of  factory  depart- 
ments for  a  considerable  period,  or  again,  quite  a  long  time  may 
pass  in  which  the  special  orders  interfere  very  little  with  the  reg- 
ular production.  Hence  the  large  regular  production  orders, 
which  are  always  enough  to  keep  the  factory  busy  for  a  long  time 
to  come.  All  regular  product  is  always  largely  in  stock  in  the 
finished  stores,  and  so  regular  orders  can  always  be  side-tracked 
in  the  factory,  as  they  must  be  in  order  to  satisfy  special  orders 
with  all  possible  dispatch. 

Form  16  is  shown  as  filled  to  order  the  factory  production  of 
500  taper  taps,  9-16  inch  in  diameter,  12  threads  per  inch,  United 


300      FACTORY  MANAGER  AND  ACCOUNTANT, 


Form  i6 

MASTER  TICKET                 Taps 

n.x.      DEC.131902" 

ORDER  NOS. 

FROM        r                         TO          n            INC. 

M.T.NO.        992- 

SIZE. 

THREAD. 

FORM. 

Right  or  I^ft. 

KIND 

9 
1  6 

13 

U.S.  8. 

RIGHT, 

TAPER. 

NO.  ORDERED 

NO.  ISSUED  TO               I 

REMARKS 

500 

TURNING 
TH^^'Ap 

'.^SO 

u 

T^n 

NO.  RECEIVED 

MTTJJNG 

HARDENING 

Jl 

A                                                                                                       u 
TURNING 

ORDER  NO. 

DATK  ISSt'KD 

NO.  ISSUED 

DATEKINimKD 

No.  Flnlsh..d 

A 

JOZdC/ 

/3 

^,T0 

cD.dXJ 

/cf 

a,f6 

.?• 

B 

c 

D 

E 

F 

G 

THREADING 

ORDltl  NO. 

DATE  ISSUED 

NO.  ISSUED 

DATE  FINISHED 

No.  Finished 

KADK  OVEB 

SPOILED 

A 

<^JiCJ 

IS 

5,^/" 

c^JU/ 

J^O 

2,H3 

2. 

B 

c 

D 

E 

F 

G 

FORM     l6.      PRODUCTION -ORDER    MASTER    TICKET. 
First  part,  joined  to  second  part  along  bottom  line. 


THE  WELLS  BROTHERS  COMPANY. 


301 


MILLING. 

ORDKR  NO, 

DATS  ISSUED         i 

NO.  ISSUED 

Date  FINISHED       1 

No.  Finished 

MADE  OVER 

SFOiLi:.:; 

A 

JDu^. 

%f) 

2l^3 

M)^C^: 

JLY- 

Xf^o 

3 

B 

C 

D 

E 

F 

G 

GRINDING  RELIEF. 

OKDER  NO. 

DATE  IS8 

;kd 

NO.  ISSUED 

DATE  FINI 

$HED 

No.  Finished 

JIADE  OVER 

SPOILLD 

A 

AO^.-^ 

26 

2va 

dOji^. 

X,l 

1^0 

n 

0 

D 

E 

F 

G 

GRINDING  FLUTES.                                                                                       1 

ORDER  NO. 

DATE  ISSl 

pED 

NO.  ISSUED 

DATE  FINIf 

HED 

No.  Finished 

BtADE  OVER 

SPOILED 

A 

J3j(^. 

4,7 

c2.^ 

dDj^. 

%^ 

^^0 

n 

c 

D 

10 

F 

G 

GRINDING  SHANKS. 

OltDKR  NO. 

DATE  ISaUBD 

NO.  ISSUED 

DATE  FINIS^IIED 

No.  Fltiisted 

MADE  OVER 

SPOILED 

A 

ADjL<y. 

^^ 

J2,^^ 

cLOj>a., 

l^ 

^V^ 

n 

c 

D 

E 

F 

G 

FORM    l6.      PRODUCTION-ORDER    MASTER   TICKET. 
'Second  part,  joined  to  first  part  along  top  line. 


302      FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  17. 


SHOP  ORDER 

No 902^         Date     D£C  13  1902      TAPS 


SIZE.  THREAD.  FORM.  Right  or  Left.  KIND. 


9 
1   6 


12 


u.s.s, 


RIGHT. 


TAPER 


STOCK.      ORDER 


NO.  ORDERED. 


NO.  ISSUED  TO 


REMARKS. 


250 


TURNING. 


<&^0 


JiO.  RECEIVED   THREADING 


c2fcJ" 


^j^O 


MILLINa 


<2YJ 


HARDENING. 


sva 


^ 


-A/V\WWVWWW"korv- 


BCo. 


iMiiiiiiiMimi^ 


'*^////v^^//A^^'^'-*^ 


n  fi  II  in      I 


A 

ISSUED *^  y  ^ 


SPOILED. 


KIND I  A  r^  t  rl  a. 

SIZE 7a. 


INSPECTEIl_ilZ_-Li 
DATE ^Jl^y  5  <r 


ORDER  KO, 


992-A 


GRINDING  SHANTCa  '^^^^ynOAjr^ 


ISSUED- 


SPOILED- 


KIND. 


TAPER 


SIZE. 


,-f 


INSPECTED- 


O'/t^ 


DATE. 


<DJ^^il  ^ 


ORTTER  KO* 


992-A 


FORM     17.      SHOP    PRODUCTION    ORDER. 
First  part,  joined  to  second  part  along  bottom  line. 


THE  WELLS  BROTHERS  COMPANY. 


303 


States  standard  form,  right-hand  thread.  The  production-order 
clerk  fills  form  i6  entirely  with  rubber  stamps,  except  the  "from 
A  to  B  inclusive,"  the  A  and  B  being  in  manuscript. 

Form  1 6  is  sent,  with  form  or  forms  17,  which  see,  to  the 
inspector,  who  probably  issues  an  order  to  the  cutting-off  depart- 


MimNG 


ISSUED- 


^^^ 


SPOIEED- 


KIND. 


TAPER. 


SIZE. 


INSPECTED. 
DATE 


ORDER  NO. 


992-JL 


ISSUED- 


SPOILED- 


KIND_J"APER.. 


SIZE- 


INSPECTF.n    ^    /'^^■g-i^. 


DATE. 


ORDER  ND^ 


992-3l 


TURNIN-CL 
ISSUED 


(fd^onnyd/ 


THREADlira. 


IBudM? 


S.6-0 


ISSUED- 


Oy^ 


SPOILEIL 


5^yyiyOL4{je^y(?n/CM 


SPOILED- 


KIND J  A  P  E  R.._ 

SIZE Ut 


KIND .       I  A  PER-. 

^ 


INSPECTED__^ 

DATE cUjtyC/    /5 


SIZE- 


okd:er.ncl. 


992-A 


INSP 
DATE 


rnr¥;^^J^y^^^>T>(X^ 


<Gjt>c^.  ^  o 


ORDER  NO* 


992-A 


FORM    17.      SHOP   PRODUCTION    ORDER. 
Second  part,  joined  to  first  part  along  top  line. 


ment  for  250  blanks,  as  called  for  by  section  A  of  the  forms  17, 
and  notes  this  250  on  form  16  as  issued  to  the  turning  department 
when  he  sends  the  blanks  with  section  A  of  forms  17  into  the 
turning  department.  He  sends  the  remaining  250  blanks  into 
the.  factory  later.     As  the  operations  are  completed  the  work  and 


304      FACTORY  MANAGER  AND  ACCOUNTANT, 

form  17A  are  returned  from  the  completed-operation  department 
to  the  inspector,  who  fills  the  department  operation  record  spaces 
as  he  finds  the  pieces,  the  number  of  pieces  always  diminishing  in 
going  through  the  works. 

When  the  lot  returns  to  the  inspector  from  the  shank  grind- 
ers, his  "No.  Finished"  space  filling  giving  the  number  of  sur- 
vivors, in  this  example,  240  out  of  the  original  250  blanks  sent  to 
the  turners,  he  separates  form  16  at  the  "AB"  line  of  perforations 
and  sends  the  top  part  with  the  finished  work  to  the  finished-stores 
clerk,  who  counts  and  stores  the  product,  and  fills  the  "No.  Re- 
ceived" space,  and  then  sends  the  completed  top  part  of  form  16  to 
the  stores  clerk  and  the  assistant  superintendent,  whose  desks  are 
adjacent  in  the  factory  superintendent's  office.  The  storekeeper 
at  once  enters  the  storeroom  receipt  of  finished  product  on  its 
proper  stores-ledger  card,  and  the  assistant  superintendent  is  ad- 
vised of  the  completion  of  the  order. 

When  the  inspector  separates  form  16  on  the  line  AB,  he 
sends  the  lower  portion  to  the  assistant  superintendent  with  form 
17,  in  case  only  one  form  17  is  used  with  this  particular  form  16, 
as  the  order  is  then  satisfied.  But  if  two  or  more  forms  17  are 
used  with  one  form  16,  then  the  inspector  does  not  separate  form 

16  into  two  parts  until  the  final  form  17  has  reached  him,  accom- 
panied by  the  last  lot  of  work  needed  to  satisfy  the  full  require- 
ments of  form  16,  but  separates  form  17  on  the  line  AB,  and  sends 
the  top  part  to  the  stores  clerk  and  the  bottom  part  to  the  assist- 
ant superintendent  and  storekeeper. 

The  assistant  superintendent  is  thus  given  the  history  of  the 
production  in  detail,  and  can  investigate  the  factory  operations  in- 
telligently. 

Form  17.  Shop  order.  Manila  paper.  Printed  all  in  black. 
Size,  s%  inches  long  by  133^  inches  high.     Shown  in  two  parts. 

Production-order  "Shop  order."  The  Wells  Brothers  Com- 
pany's production  order  really  consists  of  at  least  two  pieces  of 
paper,  and  may  be  made  up  of  several  pieces,  consisting  of  one 
filled  form  16,  and  as  many  filled  forms  17  as  are  needful  to  divide 
the  order  into  convenient  lot  parcels.  As  shown  in  these  two  filled 
examples,  the  master  ticket  calls  for  500  taps,  form  16,  while  form 

17  calls  for  250  taps,  it  being  supplemented  by  a  duplicate,  calling 
for  the  remaining  250.     Form  17  is  filled  by  the  production-order 


THE  WELLS  BROTHERS  COMPANY.  305 

clerk  at  the  time  of  filling  the  master  ticket,  and  enough  in  number 
of  forms  ly  are  filled  at  the  same  time  to  correspond  m  total  of 
pieces  with  form  i6. 

Form  17  is  perforated  so  as  to  be  easily  separated  into  oper- 
ation coupons  by  the  inspector,  who  notes  the  number  passing  in- 
spection on  the  last  operation  coupon  and  the  next  operation 
coupon,  and  tears  oflf  the  completed  operation  coupon  and  sends 
it  to  the  paymaster,  who  uses  it  in  determining  the  workman's 
pay,  and  files  the  coupons  for  a  time  in  operation  bundles.  The 
shop-order  stub,  form  17,  remaining  after  all  the  coupons  are  sep- 
arated from  it,  is  marked  by  the  inspector  with  the  number  of  per- 
fect pieces  finished,  and  sent  with  them  to  the  finished-stores  clerk, 
who  notifies  the  storekeeper  of  the  stores  replenishment  by  send- 
ing the  form  17  stubs  to  him.  The  stores  ledger  is  then  written 
up  from  the  stubs,  and  the  stub  is  destroyed  after  a  time. 

The  heads  of  forms  16  and  17  are  similar,  down  to  the  "AB'* 
line  of  perforations,  varying  in  number  and  head  line,  but  each 
telling  the  same  story,  form  17  partly,  and  form  16  entirely  recit- 
ing the  transaction. 

These  two  forms,  16  and  17,  as  used,  make  a  perfectly  flexi- 
ble production  order,  and  satisfy  a  very  difficult  assemblage  of 
unknown  possibilities.  The  execution  of  the  order  can  proceed 
promptly,  or  it  may  be  interrupted  for  any  length  of  time  without 
causing  any  confusion  whatever.  In  point  of  fact,  a  principal 
order  may  be  a  year  or  more  in  progress  in  the  factory.  The 
forms  16  are  kept  clean  and  in  good  condition  by  suspension  from 
spring  clips,  and  the  forms  17  are  protected  by  their  wooden  cases, 
so  that  form  17  can  be  safely  set  aside  in  the  box  with  the  partly 
finished  work  it  calls  for,  until  the  factory  is  ready  to  resume  the 
work  of  production.  Much  trouble  came  from  defacement  and 
loss  of  forms  17  until  after  the  devising  and  use  of  the  wooden 
form  case,  which  cured  all  the  disorders  incident  to  the  use  of 
form  17,  and  makes  this  variable  use  of  forms  16  and  17  satisfac- 
tory to  the  company  manager. 

The  Shop-Order  Case. 

The  shop  order,  form  17,  must  go  with  the  work  through  the 
factory  departments,  and  orders  are  often  in  the  factory  for 
months  before  they  are  completed,  as  "rush"  orders  are  constantly 


306      FACTORY  MANAGER  AND  ACCOUNTANT. 

in  progress,  and  a  regular  order  may  be  delayed  by  rush  orders, 
or  in  other  ways  held  back.  To  preserve  form  17,  and  its  legi- 
bility, the  form  blank  is  folded  lengthwise  in  the  middle,  and  then 
crosswise,  in  quarto,  and  is  then  placed  in  a  recessed  piece  of  hard 
wood,  g)i  inches  long  by  4%  inches  wide,  and  covered  with  a 
swinging  cover,  riveted  at  the  top  with  a  copper  rivet  and  washers. 
This  cover  is  the  same  size  as  the  block,  and  about  5-16  inch  thick, 
the  block  being  }i  inch  thick.     This  swinging  cover  has  a  hole, 


Form  18. 

WELLS  BROTHERS  CO. 

MEMORANDUM. 

ACCOUISTT  WITH 

Vg«»>,  — 

For  teeek  ending, 

Total  amount  of  earnings,  $ 

DEBITS. 

Spoiled  teork,  * 

TooU, 

Ag>f>UM, 

HELP. 


Total  Debits, # 

Amount  due, 4 


Beoeived  payment  in  full, 
Sign 


And  hand  to  paymaster  when  he  pays  you. 


FORM    18.      PAY    RECEIPT. 

i^  inches  in  diameter,  in  its  mid-line,  near  the  top,  and  form  17  is 
so  folded  that  its  number  can  be  read  through  this  hole.  It  is 
necessary  to  sometimes  accompany  forms  17  with  "Rush  Order" 
form  21,  which  must  also  be  protected  against  defacement.  This 
end  is  gained  by  recessing  the  case  cover,  and  riveting  yet  another 


THE  WELLS  BROTHERS  COMPANY. 


307 


wooden  swinging  cover  34  ^nch  thick,  on  top  of  the  first  one. 
This  second  cover  is  63^2  inches  long  by  434  inches  wide,  and  has  a 
square  opening  cut  in  it,  through  which  the  "Rush  Order"  face 
can  be  read.  The  protection  afforded  by  this  wooden  case  ensures 
the  preservation  of  forms  17  for  any  length  of  time,  and  thus 
makes  the  use  of  this  large,  frail,  coupon  production  order  prac- 
ticable. 


Form  19. 


ORDER. 


To  vihom  given. 
Work  on.. 


Job  Number*. 


Kumber  ordered. 


Date 


Number  done. 
Date  , 


Frtaecuh. 


JTotal  amountfjt. 


Approved  by . 
Charged  to — 


On  order,  number_ 


After  this  lias  been  approved,  send  to  oflloe,  witb 
joTir  WEEKLY  TICKET. 


FORM     19.      SINGLE-OPERATION     ORDER. 

Form  18.  Memorandum.  White  paper.  Printed  all  in 
black.     Size,  3^  by  5^/2  inches. 

Filled  by  the  paymaster,  and  sent  to  workman  in  advance  of 
pay  day,  and  presented,  signed  by  the  workman  as  correct,  to  the 
paymaster  at  payment.  The  payment  is  on  Saturdays,  up  to  the 
previous  Saturday  night.  This  gives  ample  time  for  the  filling 
of  form  18  with  the  statement  of  workman's  earnings  and  deduc- 


308      FACTORY  MANAGER  AND  ACCOUNTANT. 


tions,  and  for  the  adjustment  of  claims.  Form  i8  is  called  "The 
Receipt,"  and  is  filed  by  the  paymaster  after  payment. 

Form  19.  White.  Printed  all  in  black.  Size,  ^}i  by  5j4 
inches.     Single-operation  order. 

Filled  sometimes  by  production-order  clerk,  but  used  princi- 
pally by  the  inspector,  who  fills  it  and  sends  it  to  the  rough-stores 
cutting-off  machine  tender,  who  satisfies  form  19,  and  returns  it 


Form  20. 


SHOPORDER 


To  whom  eriven, 


Date- 


WHAT  FOU. 


'Weiglit^ 


-lbs. 


Put  your  time  ontlils  ticket  every  day  and 
liieturii  to  office  Saturday  STIcliti 


Hours 


Mon.  Tues.  Wed.  Thurs.  Fri.      Sat. 


Total  costi       $- 


FORM    20.       MINOR-PRODUCTION    ORDER. 


with  the  material  to  the  inspector,  by  whom  the  pieces  are  counted. 
Form  19  is  then  sent  to  the  paymaster.  As  the  cutting  off  is  at 
piece  rates  the  operation  cost  is  fixed. 

In  case  of  other  single-operation  orders  made  on  forms  19, 
the  routine  is  similar.  In  case  this  form  is  used  for  production 
at  day  rates  the  time  record  is  made  by  the  department  foreman. 


THE  WELLS  BROTHERS  COMPANY.  309 

Forms  19  are  used  by  the  paymaster  in  making  the  pay-roll,  and 
finally  destroyed  by  him. 

Form  20.  White  paper.  Printed  all  in  black.  Size,  3^  by 
^y2  inches.     Minor-production  order,  or  sub-production  order. 

Filled  by  the  assistant  superintendent  or  by  a  department 


Form  21. 


RUSH  ORDER 


Ordered 


Date  promised 

Gutting      — - 

Turningr   


Threading* 
Millingr  — 
Filing  


Hardening 
Polisliing 


Date  shipped 


FORM    21.      RUSH    ORDER. 

foreman.  This  is  a  day-rate  form,  and  is  handled  in  the  same 
way  as  form  19,  which  see. 

Form  21.  Rush  order.  Yellow  paper.  Printed  all  in  black. 
Size,  3  by  4  inches. 

Filled  by  the  production-order  clerk.  Form  21  is  always 
used  as  a  rider  for  some  other  form  of  production  order,  com- 
monly made  on  form  17,  which  see.     Form  21  gives  precedence 


310      FACTORY  MANAGER  AND  ACCOUNTANT. 

to  the  order  which  it  accompanies,  goes  to  the  inspector  with  the 
finished  product,  and  is  by  him  sent  to  the  assistant  superintend- 
ent, who  notes  date  of  completion,  and  makes  unwarranted  delays 


Form  23. 

OFFICE  ORDER. 

By  whom  ordered^ 


City 


State 


How  sent- 

Post 

Express. 
Freifirht- 

To  whom  sent 


GOODS. 


FORM     22.      OFFICE-ORDER    RECORD. 
Some  of  the  blank  portion  of  form  is  not  shown. 


Form  33 


Cttditedto 


CREDIT  MEMORANDUM. 

By  WELLS  BROTHERS  COMPANY, 

GREENFIELD,   MASS. 


FORM    23.      CREDIT      MEMORANDUM. 
Some  of  the  blank  portion  of  form  is  not  shown. 

the  subject  of  remark.     It  is  destroyed  by  the  assistant  superin- 
tendent. 


THE  WELLS  BROTHERS  COMPANY. 


311 


>> 

c 

Rj 

2 

^ 

o 

X 

■o 

c 

a 

\ 

■u 

$} 

0) 

■u 

6 

c 

4) 

J= 

^ 

O 

0) 

JC 

^ 

4-> 

M 

o 

o 

' 

'^    c 

o   t: 

-o  ^ 

c  ti 

—    n) 

i<:oL 

C      Q) 

\ 

Q)    -n 

J=    rt 

I 

^2 

1 

c>-S 

Z    <fl 

3 

\ 

« 

^p 

£ 

, 

o 

c 

/ 

d 

o 

& 

Q. 

«M 

O 

O 

Q 

o 

s 

0$ 

525 

;? 

'S  E 

a 

fl> 

u 

6  t^ 

1 

O 

z^ 

J 

N 

c 


312      FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  22.  Yellow.  Printed  all  in  black.  Size,  6  by  8  inches. 
Telephone  or  telegram  order  record,  filled  by  the  correspondence 
clerk,  and  sent  to  the  salesroom. 

The  larger  portion  of  orders  are  filled  directly  from  corre- 
spondence, without  transcription  on  any  factory  form.  Form  19  is 
used  only  where  demanded  to  secure  certainty.  It  is  sent  with  the 
order  satisfaction  to  the  shipping  clerk,  and  by  him  sent  to  the 
commercial  accountant,  who  fills  in  prices  and  sends  forms  22  to 
the  bill  clerks. 

Form  23.     Yellow  paper.     Printed  all  in  red.     Size,  8  by  7^4 


WELLS  BROS.  CO.                                                                                                                     Form  25. 

NAME  OF  MArWINF 

Pattern 

Numl«r 

DESCRIPTION. 

Where 

Number 
Used 

Kind  of 
Pattern 

• 

FORM    25.      PATTERN    RECORD.      SMALL    SIZE. 

inches.  Goods-returned  credit  form,  filled  by  the  commercial  ac- 
countant, and  sent  to  creditor. 

Form  24.  Heavy  white  paper.  Ruled  in  red  and  blue 
and  printed  in  black  on  both  sides.  Pattern  record,  tracing  sheet 
and  pattern  inventory. 

The  Wells  Brothers  Company  has  a  very  large  list  of  pat- 
terns, many  of  metal,  gated  or  sprayed,  and  many  machine-part 
patterns  of  wood.  Patterns  commonly  take  a  symbol  composed  of 
a  letter  and  a  number.  Patterns  are  stored  on  shelves,  all  on  one 
shelf  being  entered  on  forms  24,  in  manuscript  duplicate,  one  copy 
hung  on  shelf  where  patterns  are  stored,  and  one  copy  placed  in 
a  card-indexed  filing  tray  kept  by  the  factory  superintendent. 


THE  WELLS  BROTHERS  COMPANY. 


313 


Form  26. 
Order  For 


Ticket  No. 


Date 


NamG 


Job 


No.  Hours 


Price 

Per 

Hr. 


Total 
Hrs. 


Drafting: 


Pattern 


^iilUng 


DriU 


Lathe 


Planer 


Fitting 


Total  Hours 


a  a 


1    o 


I 
1. 

xa 

i 

iS 

3 

1 

S 

02 

s 

1 

g    A 


r 

f>    w   o 


FORM    26.      SPECIAL    PRODUCTION    ORDER. 


314      FACTORY  MANAGER  AND  ACCOUNTANT. 

"No.  used"  column  spaces  tell  the  number  of  pieces  wanted  for 
one  of  the  productions  to  which  the  pattern  belongs.  The 
"Where"  column  gives  the  location  of  any  pattern  removed  from 
the  shelf  where  the  card  is  placed.  The  "When  ordered  and 
how  many"  space  at  the  extreme  right  was  intended  to  record  or- 
ders for  castings,  but  is  not  much  used. 

The  card-indexed  file  kept  by  the  superintendent  is  expected 
to  correspond  with  the  record  of  the  shelf  cards. 

Form  25.  White  card.  Ruled  in  red,  blue  and  black.  Printed 
in  black.  Size,  4  15-16  by  3  inches.  Pattern-record  card,  small 
size.  This  form  is  not  yet  in  use,  but  is  to  take  the  place  of  form 
24.  Form  25  contains  less  information  than  form  24,  but  is  of 
more  convenient  size,  and  is  expected  to  be  satisfactory.  It  will 
have  the  same  uses  and  lodgements  as  form  24. 

Form  26.  Stiff  manila  card.  Printed  in  all  black.  Size, 
when  folded  in  folio,  5  13-16  inches  long  by  3%  inches  high. 
Special  production  order,  with  material  and  labor  hour  spaces  for 
collective  cost  records.  This  form  is  used  for  special  tool  pro- 
duction. 

If  the  space  blanks  of  a  single  form  26  do  not  give  room  for 
all  the  charges  to  one  construction,  then  other  forms  are  filled  for 
the  same  order  number,  enough  forms  26,  consecutively  numbered, 
being  used  to  record  the  entire  order  cost.  Since  form  26  is  used 
for  special  constructions  only,  it  meets  all  requirements.  The 
president  of  the  Wells  Brothers  Company  is  acting  cost-keeper, 
as  well  as  factory  superintendent,  and  fills  and  files  forms  26, 
which  fold  in  the  middle  to  fit  card-cabinet  boxes. 

This  form  has  been  changed  many  times,  and  is  now  regarded 
as  satisfactory. 

Running  costs  on  a  special  tool  which  may  require  changes 
and  additions,  are  easily  kept  by  use  of  form  26,  totals  being  car- 
ried forward  on  successive  cards  as  the  work  proceeds. 

The  Wells  Brothers  Company  has  experimental  work  con- 
stantly in  progress,  and  the  costs  of  this  work  are  gathered  in 
forms  26  and  2y,  which  are  regarded  as  highly  satisfactory  for 
productions  which  are  uncertain,  as  experimental  work  and  new 
shop  tools  must  always  be. 

Form  2"/.  Thin  manila  paper.  Printed  in  black.  Size,  7J/^ 
inches  long  by  8^  inches  high.     Weekly  time  and  production- 


THE  WELLS  BROTHERS  COMPANY. 


315 


1       1 

tH 

c5 

^ 

'S 

g 

1 

g 

1 

-*t3 

1 

P:< 

«.  b 

T 

|q 

<» 

ft^  s 

^ 

p. 

K 

0) 

^ 

? 

y 

1  si 

1^ 

k. 

s;- 

H   1 

0 

z 

*^     c 

^ 

E 

0 

I 

K 

( 

S  1 

(k 

o 

•> 
g 

c 
o 

s  1 

Ul 

M 
Z 
I 

1 

1 

g 

1 

5 

[ 

o 

< 

:9 

< 

1 

1 

b 

X 

s 

1 

75 

1 

H 

t; 

1 

1 

►H 

^ 

c 
o 

H 

1 

3 
^  ^ 

E 
+J   >■ 

S 

CD 

1^ 

li 

^ 

1 

=  i 

o  S 

P^ 

g 

>s 

M   -S 

s 

B 

-«5 

H 

^  s 

g 

^ 

-g 

» 

o 

4J 

§ 

;^ 

s 

H 

_J 

O 

3 

^ 

,M 

^ 

M 

^ 

"3 

s 

^  N 

s 

>^ 

^ 

o 

J?      i 

o 

1 

ii 

2I 

i 

s 

(0 

1 

(I< 

i^ 

P  "O 


o  3  g 


II 


316      FACTORY  MANAGER  AND  ACCOUNTANT. 

record  card.  Used  to  collect  production  and  time  items  relating 
to  work  done  by  either  day  rates  or  piece  rates.  The  hardening 
and  the  tempering  are  done  in  this  factory  at  day  rates,  thus  avoid- 
ing all  temptation  of  workmen  to  hurried  operations. 

Forms  2y  are  filled  by  the  workman,  and  sent  first  to  the  pay- 
master, and  then  to  the  factory  superintendent  for  consideration, 
and  by  him  filed  so  long  as  they  are  of  interest. 

The  Wells  Brothers  Company's  form  blanks  are,  as  a  whole, 
marked  by  an  exact  adaptation  to  meeting  the  difficult  conditions 
of  a  business  which  must  be  transacted  promptly,  and  at  the  sanie 
time  must  submit  to  sudden  and  unforeseen  changes. 

The  product  is  of  the  most  exacting  nature,  as  it  must  not 
only  be  very  nearly  perfect  in  form,  but  must  have  good  cutting 
edges  and  great  strength.  The  inspection  must  be  rigid  and 
thorough,  and  severe  physical  tests  are  applied  to  the  finished 
product  to  ensure  its  resistance  to  torsion.  A  vast  number  of  taps 
are  broken  in  the  twisting  test,  which  is  far  more  severe  than  care- 
ful usage  would  ever  inflict. 

The  forms  must  be  flexible  in  every  way,  so  as  to  meet  the 
unexpected,  which  is  a  part  of  the  daily  certainties  of  this  estab- 
lishment. Forms  i6  and  17  are  believed  to  be  unique,  and  they 
certainly  fill  their  purposes  admirably. 


CHAPTER  IX. 

THE  C.  W.  HUNT  COMPANY, 
WEST  NEW  BRIGHTON,  NEW  YORK. 

The  Hunt  Company's  offices  are  on  the  west  side  of  a  north- 
and-south  street  of  West  New  Brighton,  Staten  Island,  with  the 
drawing  room,  occupied  by  the  executive  engineer,  the  preliminary 
engineer,  the  draftsmen,  the  order  superintendent,  the  purchase 
agent  and  the  sales-order  clerk,  adjoining  to  the  south.  The 
"publication  office"  is  in  a  separate  building,  still  to  the  south, 
and  on  the  same  side  of  the  street  is  a  store  yard  for  narrow- 
gauge  railway  track  made  up  with  pressed-steel  ties,  ready  for 
shipment.  The  factory  consists  of  a  number  of  single-floor  struc- 
tures, and  one  building  having  a  second  floor,  occupied  as  a  pattern 
shop  above,  and  carpenter  shop  below.  The  power  house  contains 
the  steam  engine,  air  compressors  and  dynamos,  the  power  being 
almost  entirely  transformed  into  electric  current  and  most  of  the 
machine  tools  being  driven  by  independent  electric  motors  belted 
to  the  driving  pulleys  in  many  cases  by  very  short  belts,  which  are 
preferred  to  any  form  of  chain  drive. 

A  narrow-gauge  railway  of  the  company's  own  pattern,  oper- 
ated with  Hunt  electric  locomotives,  penetrates  the  works  in  all 
directions,  and  leads  north,  down  the  street  between  the  offices 
and  the  factory  to  the  dock,  where  much  bulky  finished  product 
is  stored,  and  where  the  rope  stores,  handled  by  the  rope  clerk,  are 
kept  on  the  ground  floor  of  the  dock  storehouse.  The  factory  has 
separate  offices  for  the  factory  accountant,  the  works  superintend- 
ent, the  storekeeper,  in  charge  of  the  rough  stores,  the  telephone 
office  of  the  works,  the  warehouseman,  and  the  "Box  Office,"  oc- 
cupied by  the  box  clerk,  who  keeps  the  boxes,  and  the  stores-card 
index  ledgers. 

Two  entirely  different  manufactures  are  carried  on,  one  of 
electric  locomotives  and  steam  hoisting  engines,  and  the  other  of 
plate  and  rail  work. 

317 


318      FACTORY  MANAGER  AND  ACCOUNTANT. 

The  workmen  are  paid  at  day,  piece  and  premium  rates.  No 
inside  workman  makes  any  record,  all  factory  time  cards  being 
filled  by  the  foreman.  Time  recorders  are  used  throughout  the 
place. 

The  C.  W.  Hunt  Company's  business  is  wholly  founded  on 
the  patented  inventions  of  Mr.  C.  W.  Hunt,  who  was  educated 
for  the  profession  of  civil  engineer,  by  accident  became  a  coal 
dealer  early  in  life,  and  at  once,  perceiving  the  need  of  machinery 
for  the  cheap  and  convenient  handling  of  coal  and  ore,  which  at 
that  time  was  unknown,  began  his  series  of  most  successful  pro- 
ductions for  that  purpose  with  his  automatic,  traveling,  coal- 
handling-and-storing  machines,  which  he  made  so  perfect  at  the 
first  attempt  that  they  are  the  standard  appliances  of  to-day. 

The  coal-and-ore-handling  installations  involve  the  use  of  a 
vast  assemblage  of  repetition  details,  in  connection  with  supporting 
structures  of  considerable  magnitude  which  must  be  original  crea- 
tions, each  designed  especially  to  suit  the  conditions  of  its  loca- 
tion; it  being  rarely  the  case  that  exact  duplications  of  previous 
structures  are  perfectly  suitable  for  a  new  plant.  These  condi- 
tions force  the  Hunt  Company  to  combine  in  an  unusual  degree 
repetitions  and  original  creations,  and  call  for  a  high  order  of  en- 
gineering and  executive  ability,  combined  with  the  closest  atten- 
tion to  producing,  storing  and  shipping  the  repetition  product  of 
the  factory,  and  have  led  to  the  use  of  a  very  full  list  of  printed 
forms,  and  to  some  unusual  expedients  in  the  way  of  handling 
correspondence  and  related  papers,  in  the  form  of  stores-ledger 
used  in  the  "box  office,"  in  the  position  of  box  clerk,  in  the  peculiar 
apportionment  of  duties  to  the  warehouseman,  and  in  the  estab- 
lishment of  the  rope  keeper. 

The  C.  W.  Hunt  Company's  forms  comprise  a  very  full  list 
of  blanks  made  to  meet  all  the  requirements  of  an  extended  busi- 
ness, employing  workmen  in  various  parts  of  the  United  States 
and  Europe  in  erection,  and  working  about  300  hands  in  the  com- 
pany's shops,  West  New  Brighton,  Staten  Island.  Many  travel- 
ers are  engaged  in  the  business,  which  may  be  said  to  be  world- 
wide, dealing  mainly  in  machinery  for  handling  coal  and  ore,  elec- 
tric locomotives  and  narrow-gauge  railway  track,  made  up  of  light 
rail  riveted  to  pressed  sheet-steel  ties.  These  locomotives,  tracks, 
coal  buckets,  operating  automatically,  and  the  towers,  jibs  and 


THE  C.  W.  HUNT  COMPANY.  319 

steam  and  electric  hoisting  engines  which  are  required  by  the 
comprehensive  material-handling  plants  erected  by  this  company, 
form  the  principal  items  of  its  product.  The  factory  at  West  New 
Brighton  produces  all  the  machinery  and  appliances :  Track,  cars, 
hoisting  engines,  electric  locomotives,  coal  buckets  and  so  on. 
Heavy  structural  steel  work  is  contracted  for  wherever  it  can  be 
best  done. 

The  general  scheme  of  operations  at  West  New  Brighton  is 
to  operate  the  Hunt  Manufacturing  Company  as  an  independent 
concern,  selling  its  entire  product  to  the  C.  W.  Hunt  Company  at 
factory  cost.  The  West  New  Brighton  works  are  divided  into 
departments  under  authority  as  specified  on  forms  7  and  13,  and 
by  the  charts.  The  commercial  system  was  founded  on  deductions 
from  the  work  of  the  well-known  English  authority  on  factory 
management,  Mr.  J.  Slater  Lewis;  the  works  forms  now  in  use 
are  mainly  original  with  the  C.  W.  Hunt  Company. 

The  *'box"  form  of  stores  ledger  or  inventory  is  a  conception 
of  Mr.  C.  W.  Hunt;  it  was  at  first  made  to  keep  the  complete 
rough  and  finished  stores  record  of  all  receipts,  disbursements 
and  stores  on  hand.  At  present  a  card  index  has  replaced  many 
of  the  boxes,  but  750  items  have  their  stores  history  yet  contained 
in  the  750  boxes  remaining  in  the  rack  in  the  "Box  Office,"  as  the 
stores-ledger  keeper's  office  in  this  works  was  named,  from  this 
use  of  boxes  and  slips  for  keeping  the  stores  record.  See  forms 
50,  51,  52  and  53  and  Fig.  49  for  a  full  exposition  of  this  novel 
stores  ledger,  which  is  believed  to  be  more  quickly  manipulated 
than  a  card  index,  for  such  items  as  have  a  great  variety  of  lengths 
and  diameters,  as  bolts,  screws,  cotter  pins,  chain  and  the  like. 

Besides  this  peculiar  stores  ledger,  the  distinctive  character- 
istics of  the  Hunt  Company's  factory  practice  are  a  peculiar  man- 
ner of  indicating  dimensions  on  the  drawings,  a  peculiar  method 
of  making  measurements  of  work  in  progress,  and  special  designs 
of  combined  machine  tools  of  large  size,  by  which  this  peculiar 
method  of  making  work  measurements  can  be  carried  out.  A 
large  planer  having  a  heavy  vertical  drilling-and-boring  spindle 
carried  by  a  saddle  sliding  on  the  long  planer  cross-rail,  and  a 
large  boring  mill,  having  a  boring  spindle  of  usual  construction 
in  one  of  its  cross-rail  saddles,  a  vertically-acting  slotting  ram 
carried  by  another  saddle  sliding  on  the  same  cross-rail,  and  yet 


320      FACTORY  MANAGER  AND  ACCOUNTANT. 

a  third  saddle  carrying  a  drilling  spindle,  supported  and  traveling 
also  on  the  boring  mill  cross-rail,  permit  unusual  and  highly 
economical  effects  in  finishing  planed,  bored  and  turned  pieces  of 
considerable  size,  and  also  the  accurate  location  of  holes  and 
planed  surfaces  with  relation  to  each  other  without  the  use  of 
jigs  or  templets,  by  the  "datum  line"  measurement  system  men- 
tioned, and  peculiar  measuring  abutments  attached  to  the  machine 
tools  themselves,  which  are  used  in  connection  with  steel  measur- 
ing rods  of  fixed  lengths. 

The  Hunt  Company's  System  Charts. 

The  Hunt  Manufacturing  Company's  ranking  of  authorities 
and  the  factory  routine  are  given  on  the  six  "System  Charts,'* 
1 8  inches  long  by  ii>^  inches  wide,  the  regular  "unit"  detail 
drawing  sheet  size  of  this  factory,  which  are  here  shown  on  a 
reduced  scale. 

Diagrams  of  chemical  relations,  combinations  and  reactions 
have  been  long  used,  in  which  bodies  or  substances  are  repre- 
sented by  circles,  and  actions  by  lines  connecting  them,  and  Mr. 
J.  Slater  Lewis  employed  the  same  symbols  in  the  construction 
of  factory  accounting  charts,  but  so  far  as  known  these  C.  W. 
Hunt  Company  charts  are  the  first  in  which  circles  and  lines  are 
used  to  show  a  complex  factory  organization  in  this  manner,  and 
they  are  therefore  described  at  some  length.  It  is  believed  that 
the  rank  and  functions  of  officials,  their  mutual  relations  and  the 
factory  routine  can  be  more  comprehensively  and  clearly  exhibited 
by  charts  of  this  description,  than  by  any  printed  paper,  and  these 
novel  diagrams  certainly  merit  close  attention. 

The  general  scheme  of  this  "System  Chart"  construction, 
which  is  the  work  of  Mr.  John  Calder,  the  executive 
engineer,  is  to  represent  both  individuals  and  things  by 
circles  containing  identifying  titles,  and  to  so  locate  these 
agency  circles  on  the  chart  sheet  as  to  enable  them  to  be 
connected  by  lines  of  influence,  action,  association  and  control,  so 
as  to  clearly  indicate  the  general  and  specific  relations  of  one  to 
another,  and  where  important,  the  precise  functions  of  individuals. 
Arrow  heads  in  the  connecting  lines  show  the  direction  of  the 
communication,  influence  or  product,  passing  from  one  agent  to 
another.     If  the  arrow  heads  point  both  ways  in  the  same  com- 


THE  C.  W.  HUNT  COMPANY.  321 

munication  line  between  two  circles,  then  the  specified  communi- 
cations pass  both  ways.  If  the  arrow  heads  in  a  line  point  one 
way  only,  then  productive  communication  is  in  that  one  direction 
only.  So  far  as  possible  the  superior  agent  circle  is  located  on 
the  chart  sheet  above  the  circle  representing  the  subordinate 
agency,  and  explanatory  notes  are  sometimes  inscribed  along  the 
lines  and  adjacent  to  the  circles.  A  careful  study  of  these  elab- 
orate charts  will  enable  the  student  to  experiment  with  this  novel 
graphic  form  of  factory  organization  exhibit,  which  can  be  made 
to  very  clearly  and  forcibly  express  the  relations  of  the  productive 
agencies,  which  actuate  and  control  the  related  functions  of  the 
factory. 

The  agencies  specified  on  these  charts  as  instrumental  in  fac- 
tory production  are  the  customer,  the  outside  salesman  and  the 
manager  of  the  sales  department,  which  three  factors  suffice  to 
bring  orders  for  standard  product  to  the  factory. 

To  these  three  factors  the  preliminary  engineer  is  added  in 
case  of  new  conditions  to  be  met,  and  he  produces  the  preliminary 
drawings  and  layouts,  with  the  aid  of  official  consultation  and 
his  force  of  preliminary  draftsmen.  Through  the  secretary  the 
preliminary  drawings  and  estimates  go  to  the  inquirer,  and  if  an 
order  results,  it  is  sent  by  the  secretary  to  the  order  clerk,  and 
through  him  to  the  executive  engineer,  who,  in  consultation  with 
the  works  superintendent,  directs  the  chief  draftsman  and  the 
working  force  of  the  drawing  room  in  the  preparation  of  the 
draw'ings,  the  bills  of  material,  in  which  every  order  component 
is  specifically  described,  and  the  piece-tags  which  are  attached  by 
thfe  storekeeper  to  material  sent  by  him  into  the  factory. 

The  copies  of  bills  of  material,  and  blue  prints  and  the  related 
piece-tags  are  collected  by  the  order  superintendent  and  by  him 
sent  to  the  works  superintendent,  who  sends  copies  of  the  bills 
of  material  to  the  works  foreman,  to  the  box  office,  and  to 
the  storekeeper,  with  the  piece  tags. 

Finished  work  is  collected  and  stored  and  shipped  to  the 
customer  by  the  warehouseman,  who  is  the  route  clerk,  as  well  as 
the  shipping  clerk. 

Sales  orders  for  regular  factory  product  of  standard  mer- 
chandise, are  produced  by  the  same  factory  routine,  but  do  not,  of 
course,  require  the  services  of  the  preliminary  engineer. 


322      FACTORY  MANAGER  AND  ACCOUNTANT. 

The  "stevedore"  specially  treated  manila  rope  is  handled  in 
such  quantities  as  to  constitute  a  sales  department  by  itself.  All 
other  sales  fall  in  the  regular  production  and  shipment  routine,  as 
described. 

This  makes  a  perfectly  elastic  system.  The  sales  order  may 
be  for  a  single  item  of  regular  product,  which  can  be  shipped  by 
the  warehouseman  immediately,  or  it  may  demand  original  en- 
gineering in  the  creation  of  the  preliminary  drawings,  and  months 
of  time  in  the  drawing  room  and  factory  after  the  order  is  given. 
In  the  latter  case  the  executive  engineer  prepares  Schedule  i ,  gen- 
eral queries  and  memoranda,  Schedule  2,  general  time-table, 
Schedule  3,  drawing  room  time-table,  and  Schedule  4,  the  re- 
quired material  purchase  list. 

Thus,  the  factory  productive  and  cost-keeping  agents  are  the 
executive  engineer,  the  chief  and  subordinate  draftsmen;  the 
drawing  room  librarian,  who  records,  files  and  delivers  drawings 
and  prints ;  the  order  superintendent  who  sends  the  bills  of  mate- 
rial and  piece  tags  and  blue  prints  to  the  works  superintendent; 
the  box  clerk  who  keeps  the  rough-stores  ledger  and  records  the 
weights  on  the  bills  of  material ;  the  storekeeper  who  attaches  the 
piece  tags  to  the  material  and  sends  it  to  the  first-operation  depart- 
ment of  the  factory ;  the  warehouseman  who  collects  and  ships  the 
finished  product ;  and  the  factory  accountant. 

Purchases  are  made  by  the  purchase  agent,  and  received  by 
the  storekeeper,  who  checks  invoices  of  materials  received,  except 
"stevedore"  rope,  and  thus  fills  the  two  places  of  rough  stores 
keeper  and  receiving  clerk. 

Costs  are  kept  by  the  factory  accountant,  who  also  makes  up 
the  pay  roll  from  time  clock  card  records,  checked  by  the  work- 
men's time  cards  which  are  filled  by  the  department  foreman,  and 
are  first  sorted  to  the  workmen's  names,  and  then  to  the  order 
numbers.  Finished  components  go  to  the  inspector,  who  tags  all 
assembled  product  with  his  inspection  certification  tag,  and  all 
piece  tags  go  to  the  factory  accountant,  who  obtains  item  and 
gross  order  material  weights  and  costs  from  the  bills  of  material 
and  the  piece  tag  records,  the  factory  prices  being  entered  on  the 
sales  order  by  the  factory  accountant,  and  the  invoice  price  being 
determined  by  the  commercial  accountant  of  the  Hunt  Company. 

This  general  exposition  of  the  factory  production  costing, 


THE  C.  IV.  HUNT  COMPANY. 


323 


324      FACTORY  MANAGER  AND  ACCOUNTANT. 

storing  and  shipment,  and  mention  of  production  officials  and  their 
distinguishing  functions,  will  aid  the  observer  in  the  study  of  the 
six  Hunt  Company  system  charts,  described  as  follows: 

System  Chart  No.  I.  General  Organization.  The  customer, 
the  purchaser  of  the  factory  product,  without  whom  the  factory 
could  not  exist,  is  placed  in  the  superior  position  on  chart  i,  di- 
rectly over  the  secretary  of  the  sales  department  of  the  factory, 
and  the  highest  line  of  action  on  the  diagram  represents  the  send- 
ing, by  the  controller,  of  the  company's  bill  for  merchandise 
sold,  to  the  customer,  thus  fully  recognizing  by  chart  positions  the 
absolute  subordination  of  the  factory  to  the  purchaser  of  its 
product.  Communications  pass  both  ways  between  the  traveling 
salesman  and  the  customer,  and  between  the  sales  department  and 
the  customer  as  shown  by  the  vertical  line  with  both-way  arrow- 
heads, left,  while  the  vertical  line,  right,  indicates  the  passage  of 
the  customer's  order  to  the  sales  department,  this  line  having  but 
a  single  arrow  head,  directed  from  the  customer  to  the  factory. 
"Other  officers"  communicate  with  the  sales  department,  and  in- 
tercourse is  carried  on  both  ways  between  the  president,  or 
"Head"  of  the  factory  and  the  sales  department,  from  the  estimate 
clerk,  to  the  chief  clerk,  who  has  charge  of  the  correspondence  and 
of  the  "case"  and  "form  B"  (see  the  Hunt  Company's  form  lo), 
and  to  and  from  the  preliminary  engineer,  all  as  indicated  by 
circles  and  lines  to  the  right  of  the  customer  and  sales  circles. 
The  preliminary  engineer  communicates  with  the  Head,  and  the 
estimator,  executive  engineer,  other  officers,  master  mechanic,  sub- 
contractors and  outside  supplier,  as  indicated  by  the  horizontal 
line  from  the  preliminary  engineer  and  the  six  circles  depending 
therefrom,  and  also  instructs  the  preliminary  draftsmen  as  shown 
by  the  vertical  line,  who  produce  and  send  out,  first,  the  pre- 
liminary drawings  and  lay-out  of  the  scheme,  as  shown  by  lines 
and  notes  on  their  left,  and,  secondly,  the  working  drawings  bear- 
ing the  customer's  order  number,  as  shown  by  lines  to  the  right  of 
the  draftsmen's  circle.  The  master  mechanic  issues  orders  to  the 
erectors,  as  shown  at  the  right  of  the  draftsmen's  vertical  line. 

An  inclined  line  leading  left  from  the  sales  circle  to  the  execu- 
tive engineer  circle  indicates  the  passage  of  the  "case"  and  the 
sales  order  (Hunt  Company's  form  54),  from  sales  to  the  execu- 
tive engineer,  who  prepares,  in  case  the  order  is  large,  schedule  I, 


THE  C.  W.  HUNT  COMPANY,  325 

memoranda  and  queries,  the  "time-table"  at  large,  the  drawing- 
room  time-table,  and  the  material  purchase  list.  The  executive  en- 
gineer communicates  with  the  eleven  departments  below;  these 
circles  begin  with  the  Head  and  end  with  the  inspector,  including 
"other  officers;"  preliminary  engineer;  works  superintendent; 
estimator;  chief  draftsman,  who  issues  drawing-office  orders  to 
draftsmen;  librarian,  in  charge  of  drawings  and  prints;  master 
mechanic;  department  of  tests;  and  the  award  committee.  The 
executive  engineer  is  shown  as  immediately  superior  to  the  order 
superintendent,  whose  duties  are  purely  clerical,  and  comprise 
fining  of  forms  56  from  forms  54,  and  the  placing  of  the  bills  of 
material,  the  piece  tags  and  the  related  blue  prints  in  stout  ma- 
nila  envelopes,  numbered  with  the  order  number  to  which  the  en- 
closures relate,  sending  these  envelopes  to  the  works  superintend- 
ent, and  sending  forms  54  and  56  to  the  warehouseman,  who  is 
the  finished-stores  keeper,  and  makes  all  shipments  and  finished- 
stores  disbursements.  It  will  be  observed  that  for  the  sake  of 
clearness  the  warehouseman  circle  appears  in  two  locations ;  in 
the  upper  position  the  warehouseman  is  shown  as  receiving  two 
forms  of  communications  from  the  order  superintendent,  as  con- 
veying supplies  from  the  outside  supplier  circle  to  the  storekeeper, 
and  to  the  works  superintendent,  the  outside  supply  being  fur- 
nished from  orders  by  the  purchase  agent,  as  directed  by  the  order 
superintendent  or  the  works  superintendent.  From  this  upper 
warehouseman's  circle  there  is  no  line  of  communication  to  the 
controller,  which  is  a  line  of  vital  importance.  From  the  lower 
warehouseman's  circle,  at  lower  left  of  this  chart  No.  i,  the  line 
of  "Notification  of  Shipment"  rises  to  the  controller,  also  a  line 
of  communication  from  the  warehouseman  to  the  works  superin- 
tendent, and  a  vertical  line  with  a  bracket  which  includes  all  the 
factory-department  circles,  with  its  arrow  head  towards  the  ware- 
houseman, showing  that  the  whole  factory  production  goes  to  the 
warehouseman;  while  an  indeterminate  horizontal  line,  arrow 
flight  away  from  the  warehouseman's  circle,  indicates  the  product 
shipment  function  of  the  warehouseman.  The  works  superintend- 
ent is  shown  as  superior  to,  and  directing,  all  factory  departments, 
and  as  receiving  communications  from  the  inspector  and  from  the 
factory  accountant,  and  as  exchanging  communications  with  the 
storekeeper,  who  is  shown  as  controlling  patterns,  castings,  forg- 


326      FACTORY  MANAGER  AND  ACCOUNTANT. 

ings,  wrought  stock,  lumber  and  miscellaneous  stores.  The 
"Weekly  Conference"  circle  shows  by  its  lines  of  action  and  arrow 
heads  and  inscription,  that  it  exchanges  communications  with  the 
works  superintendent,  and  is  attended  by  all  the  department  fore- 
men, and  sends  its  communications  upward  to  the  executive  en- 
gineer. 

The  reader  who  has  followed  this  interpretation  of  chart  No. 
I  sign  writing  so  far,  will  now  perceive  that  close  attention  must 
be  given  to  form  and  location  in  the  construction  of  similar 
cryptograms,  and  that  the  arrow  heads  are  highly  significant,  and 
that  the  lines  of  communication  are  most  important.  The  small 
semi-circle  used  where  lines  must  cross  each  other  adds  much  to 
the  clearness  of  indication.  This  chart  No.  i  is  comprehensive, 
and  clearly  shows  the  relative  positions  of  officials  by  the  grouping 
of  the  circles.  Thus,  in  case  of  the  works  superintendent,  the 
scope  of  his  influence  is  seen  at  a  glance  to  include  the  purchase 
agent,  storekeeper,  and,  through  the  storekeeper,  the  rough  stores 
and  all  factory  departments;  and  it  is  also  seen  that  the  works 
superintendent  is  the  immediate  superior  of  the  plant  engineer, 
who  sends  him  information  collected  from  the  electrical  engineer, 
shops  and  machinery,  power  house  and  the  office  building. 

System  Chart  No.  2  exhibits,  in  detail,  the  duties,  functions 
and  responsibilities  of  the  secretary  of  the  company,  who  manages 
the  sales  department,  answers  inquiries,  confers  with  other  of- 
ficials, meets  the  Head  daily  at  11  A.  M.,  receives  estimates  and 
drawings  from  the  estimator,  and  is  the  superior  of  the  chief  clerk, 
who  rates  credits,  is  correspondence  clerk,  makes  up  the  "case" 
files  and  sends  sales  orders  to  the  sales  agent.  The  preliminary 
engineer  produces  the  preliminary  drawings  in  response  to  in- 
quiries, and  makes  up  the  "case,"  "form  B,"  and  the  sales  order 
particulars,  in  consultation  with  the  executive  engineer.  The 
secretary  notifies  the  controller  as  to  orders  obtained,  and  ex- 
changes communications  with  the  salesmen,  who  are  in  communi- 
cation with  customers.  Orders  come  to  the  secretary  from  both 
salesmen  and  customers. 

System  Chart  No.  3  gives  an  extended  detail  of  the  duties, 
functions  and  authority  of  the  preliminary  engineer,  and  will  be 
fully  comprehended  by  the  reader  who  has  attentively  perused 


THE  C.  W.  HUNT  COMPANY. 


327 


V 

g 

cc 

^r 

Ul 

rC 

r 

>. 

g 

f  •< 

I 

•—J 

u 

h- 

or 

Z 

UJ 

Z] 

^ 

X 

^; 

u 

1^ 

328      FACTORY  MANAGER  AND  ACCOUNTANT, 


THE  C.  W.  HUNT  COMPANY. 


329 


330      FACTORY  MANAGER  AND  ACCOUNTANT. 


THE  C.  W.  HUNT  COMPANY, 


331 


332      FACTORY  MANAGER  AND  ACCOUNTANT. 

the  translations  of  the  previous  charts,  without  particulars  of  ex- 
planation. 

System  Chart  No.  4  gives  a  like  detail  of  the  functions  and 
performance  of  the  executive  engineer. 

System  Chart  No.  5  gives  a  detail  of  the  duties,  authority  and 
functions  of  the  works  superintendent,  and  will  be  readily  com- 
prehended without  special  interpretation  in  this  text. 

System  Chart  No.  6  gives  a  detailed  view  of  the  "Box  Office" 
method  of  procedure. 

To  minds  trained  in  the  use  of  drawings  and  diagrams 
generally,  or  to  factory  officials  accustomed  to  the  use  of 
graphic  expositions  of  accounting  systems,  charts  such  as 
here  shown  afford  a  compact  and  comprehensive  means  of  convey- 
ing information,  and  of  exhibiting  the  details  of  factory  relation, 
authority  and  routine  in  an  impressive  manner,  by  combinations 
of  graphic  symbols  and  literal  inscriptions  as  employed  in  these 
ingenious  original  examples  of  factory  function  chartography. 

Other  minds,  unfamiliar  with  both  diagrams  at  large  and 
these  highly  specialized  creations,  may  be  inclined  to  doubt  their 
clearness  at  first  sight.  But  the  factory  manager  who  has  en- 
deavored to  produce  a  written  detail  of  factory  routine  and  author- 
ity, so  simple  and  lucid  as  to  be  at  once  fully  comprehended  by  all 
who  should  be  perfectly  familiar  with  the  entire  practice  of  the 
establishment,  will  be  likely  to  find  this  chart  system  of  conveying 
information  advancing  in  his  estimation  as  he  studies  it.  The 
writer  may  say  here,  that  he  has  never  yet  found  in  any  factory 
an  errorless  written  story  of  the  authority  and  routine  combined, 
and  that  it  is  extremely  rare  to  find  any  one  official  of  a  factory 
who  knows  the  entire  routine  of  the  form  handling.  It  is  the  rule 
to  find  each  official  familiar  with  his  own  manipulation  of  the 
forms  which  he  himself  handles,  and  no  more.  It  is  undoubtedly 
desirable  that  every  factory  officer  should  have  a  clear  general  idea 
of  the  meaning  of  the  factory  system  at  large  and  in  detail,  and 
Mr.  Calder's  charts  appear  to  be  distinctly  helpful  in  this  direction. 

The  Rope  Keeper. 

Manila  "Stevedore"  rope,  laid  up  in  a  plumbago  and  tallow 
composition,  as  patented  by  C.  W.  Hunt,  for  reducing  friction,  is 
largely  handled.     Rope  is  stored  in  a  rope  storehouse  on  the  dock, 


THE  C.  W.  HUNT  COMPANY.  333 

in  charge  of  the  rope  keeper,  w*ho  has  an  office  by  himself  in  the 
main  office  building,  and  keeps  a  card  ledger  of  the  rope  stores, 
and  makes  his  own  replenishment  requisitions,  using  the  regular 
Hunt  Manufacturing  Co.'s  purchase  forms  and  routine  for  order- 
ing and  placing  replenishments  in  the  rope  stores. 

The  rope  keeper,  through  his  rope  clerk,  delivers  rope  to  the 
warehouseman,  who  makes  all  shipments  to  customers,  on  cus- 
tomers' orders,  which  are  kept  by  the  rope  keeper  on  the  "case" 
system  in  his  office.  (See  form  lo).  To  satisfy  a  customer's 
order  the  rope  keeper  fills  three  forms  RA,  two  white  and  one 
green,  all  three  with  the  same  serial  number,  in  carbon  triplicate, 
the  white  orginal  remaining  in  the  rope  keeper's  book,  and  the 
duplicate  and  triplicate  being  sent  to  the  order  superintendent,  who 
sends  the  white  duplicate  to  the  warehouseman  and  the  green 
triplicate  to  the  factory  accountant.  The  warehouseman  fills  a 
manila  envelope  shipping  tag,  form  RB,  with  the  coil  number  and 
length,  and  the  order  number,  and  sends  it  with  the  white  dupli- 
cate form  to  the  rope  stores  clerk,  who  cuts  and  delivers  the  rope 
to  satisfy,  and  fills  the  delivery  spaces  in  the  rubber  hand-stamp 
form  RD,  on  the  back,  and  delivers  the  duplicate  form  RA,  and 
the  satisfaction,  with  the  tag  attached,  to  the  warehouseman,  who 
makes  the  shipment  after  filling  the  weight  space  on  the  back  and 
the  shipment  certification  space,  and  advises  the  consignee  by  letter 
as  in  case  of  all  other  shipments,  and  sends  the  white  duplicate 
form  RA  to  the  bill  clerk,  who  makes  the  invoice  and  returns 
duplicate  form  RA  to  the  rope  keeper,  who  then  makes  his  stores- 
ledger  card  entry  of  the  stores  disbursement  on  his  form  RC. 

The  rope  clerk  keeps  a  similar  rope  ledger  RC,  on  which  the 
customer's  name,  coil  number,  length  and  order  number  are  en- 
tered for  each  delivery  of  rope  to  the  warehouseman. 

Two  card  ledger  records  of  the  rope  stores  are  kept,  made  on 
stiff  manila  cards,  taken  from  a  rope-purchase  stub  book,  the  stub 
and  two  cards  being  separated  on  lines  of  perforation,  the  stub 
and  the  two  ledger  cards  forming  an  original  rope-purchase  book 
page,  and  all  three  forms  bearing  the  same  serial  number.  The 
stub  remains  in  the  coil-purchase  book,  which  thus  contains  a  coil 
record  of  all  rope  stores  replenishments.  The  RC  form  bearing 
the  word  "coil"  goes  to  the  rope  clerk,  who  keeps  it  with  the 
related  coil  until  exhausted.     The  "office"  RC  form  is  kept  by 


334      FACTORY  MANAGER  AND  ACCOUNTANT. 

the  rope  keeper  on  his  desk,  deductions  being  made  by  him  as  sales 
are  recorded. 

The  amplification  of  detail  and  the  record  duplication  shown 
in  this  account  of  rope-handling  routine  is  shown  in  many  other 
functions  of  the  Hunt  factory,  where  clerical  labor  is  not  spared 
in  the  making  of  record  entries. 

The  green  triplicate  form  RA  is  sent  by  the  order  superintend- 
ent to  the  factory  accountant,  as  specified,  for  the  purpose  of  cred- 
iting the  factory  with  the  disbursement  labor  only,  the  rope- 
stores  purchase  expenditure  not  appearing  as  a  charge  against  the 
Hunt  Manufacturing  Company. 

This  installation  of  a  sales  department  exercising  individual 
functions,  and  virtually  acting  as  an  independent  agent,  is  inter- 
esting, as  it  is  enabled,  by  passing  form  RA  through  the  hands  of 
the  order  superintendent  and  the  warehouseman,  to  bring  its  per- 
formance into  the  factory  sales  routine,  and  at  the  same  time  to 
maintain  an  entirely  distinct  organization  of  its  own  without  the 
slightest  confusion  or  crossing  of  lines  of  authority. 

Since  the  rope  department  is  a  thing  by  itself,  its  forms  will 
be  here  described. 

Rope  Forms. 

Form  RA.  White  paper.  Red,  blue  and  black  ruling. 
Printed  in  black.     Size,  7  inches  long  by  gji  inches  high. 

Furnished  in  triplicate  pad  book,  two  white  sheets  and  one 
green  sheet  bearing  the  same  serial  number,  one  white  sheet  un- 
perf orated,  and  one  white  sheet  and  one  green  sheet,  of  the  same 
number,  being  perforated  to  separate  at  left  hand.  This  book  is 
kept  on  the  rope  keeper's  desk.  The  forms  are  filled  on  receipt  of 
the  customer's  order  by  the  rope  keeper  in  manuscript  triplicate, 
two  white  and  one  green  sheet,  one  white  sheet  remaining  in  the 
book  as  the  rope  keeper's  record,  and  the  white  duplicate  sheet 
being  sent  to  the  warehouseman,  while  the  green  triplicate  sheet 
is  sent  to  the  factory  accountant.  The  white  duplicate  has  a  red 
ink  rubber  stamp  impression,  applied  to  the  upper  left  corner  of 
the  back  of  the  sheet  by  the  rope  keeper,  constituting  form  RD, 
and  reading  as  follows,  each  phrase  on  a  separate  line : 

"Shipped  via Date Selected  by Packed  by. . . . 

Shipped  by No.  of  Packages Description  of  goods *' 


THE  C.  W.  HUNT  COMPANY, 


335 


f^rch.  i 

>rd*r 

Afa                                          fftm  IW*.                                          /fM       Satu  M». 

R 

fitrckast 

1 

1 

1 

1 

yi^                                                                                                                                                                      1 

TobtS 

Adtm'Pftd  A*                                       RtritUr                                   \ 

Order  rec'd  m 
Com'd  mUk  a 

1 

i.j»-«/                                                                                                             BlotUr                

•ss* 

« 

MWM 

sa? 

utncLu 

PitM 

/^rt                                4/iam.                                 »/r««/ 

SUvtdor*                                                                                            rope 

Cotl  No. 

lb,.                                                      9 

1 

FORM    RA.      ROPE    SHIPPING   ORDER. 


336      FACTORY  MANAGER  AND  ACCOUNTANT. 


PomltB 


f! 


I       ! 


MAXUrACTfTREBS  OF 

'STEVEDORE"  ROPE  FOR  HOISTINOAND  TRANSMISSION, 

WEST  NEW  BRIGHTON,  NEW  YORK. 


^  4  < 


MEMORANDUM  INSIDE, 


FORM  RB.      TAG  ENVELOPE  FOR  ROPE. 


RiraRC 


Snch       OFFICE. 
.Strands  "Stevedore. 


JVb 


Z2aa. 


Ordered  _ 
JUceived. 


Fiel 


Pnik 


leeoruk 


FORM  RC.      PART  OF  ROPE  LEDGER  CARD. 


THE  C.  W.  HUNT  COMPANY.  337 

Lower  down  on  this  form  are  stamped  the  words : 

''Weight. . . .     Certified  as  to  shipment. ..." 

The  back  spaces  are  filled  by  the  rope  clerk,  and  by  the  ware- 
houseman, who  is  the  route  clerk  and  shipping  clerk. 

Form  RB.  Manila  envelope,  with  shipping-tag  grummet. 
Black  print  and  ruling.     Size,  6  inches  long  by  3^  inches  high. 

Filled  by  warehouseman  and  sent  to  rope  clerk,  who  attaches 
form  RB  to  the  order  satisfaction.  The  envelope  contains  an  en- 
closure relating  to  the  particular  merchandise  tagged  by  it. 

Form  RC.  Stiff  manila  card.  Blue  serial  number.  Black 
print.     Size,  3^  inches  long  by  sVs  inches  high. 

This  is  part  of  a  page  of  the  rope-stores  replenishment  book, 
kept  by  the  rope  keeper.  Each  page  consists  of  a  stub,  an  "office" 
card  and  a  "coil"  card,  the  same  as  the  "office"  card  shown,  except 
the  word  "coil"  in  place  of  "office."  The  stub  and  both  cards 
bear  the  same  serial  number,  and  all  are  filled  with  the  coil  descrip- 
tion by  the  rope  keeper  when  the  coil  is  sent  to  the  rope  stores. 
The  "coil"  ledger  card  is  kept  by  the  rope  clerk,  who  notes  the 
name  of  the  purchaser  and  the  number  of  feet  for  each  order. 

The  rope  keeper  keeps  form  RC,  "office,"  on  his  desk,  and 
makes  deductions  of  sales  from  the  coil  card.  By  the  use  of  these 
forms  an  account  is  kept  with  each  coil  of  rope  purchased. 

Travelers',  Callers',  and  Correspondence  Forms. 

Forms  of  this  nature  are  numbered  from  i  to  13  inclusive, 
and,  with  the  exception  of  form  10,  show  no  unusual  features. 
The  sheets  used  are  of  ample  size,  and  the  inscriptions  are  in  all 
cases  explicit.  These  forms  for  the  purposes  of  this  book  have 
been  given  the  following  numbers  and  names : 

Caller's  Slip. 

Telephone  Message  Record. 

Filing  Directions.     Correspondence. 

Letter  Sheet  Form  to  Salesman. 

Quotation. 

Acknowledgment  of  Order. 

List  of  Departmental  Authorities  and  Addresses. 

Outside  Agents'  Daily  Report. 

Outside  Agents'  Expense  Report.     Front. 

"Case"  Back. 


No. 

I. 

No. 

2. 

No. 

3. 

No. 

4- 

No. 

5- 

No. 

6. 

No. 

7- 

No. 

8. 

No. 

9- 

No. 

10. 

338      FACTORY  MANAGER  AND  ACCOUNTANT. 

No.  II.  Decision  Deferred  Form. 

No.  12.  Departmental  "Case"  Inquiry. 

No.  13.  Departmental  Communication  Envelope. 

Form  I.  Caller's  slip.  Same  as  the  Cottrell  caller's  slip, 
which  see. 

Form  2.  Telephone  message  record  blank.  Printed  in  pur- 
ple ink  on  thin  white  paper.  Size,  S}i  inches  long  by  5>^  inches 
high.      . 


>*onn  a 


TELEPHONE    MESSAGE 


C.  W.HUNT  COMPANY,  45  BROADWAY.N.Y.  ButtrmoMi^ 

CAM  NO 

From .         IV) _ 


Sent  hv Seeeived  by SigneiL 


FORM  2.      TELEPHONE  MESSAGE  RECORD. 

Form  3.  Filing  Directions.  See  correspondence.  Paster. 
White  paper.  Black  print.  Size,  3%  inches  long  by  2^  inches 
high.    Inscribed  as  follows : 

Case 

Follow  by 

About 

Form  4.  Travelers'  Letter  Sheet.  White  paper.  Size,  8j^ 
inches  long  by  loj^  inches  high.     Printed  in  black,  as  follows : 

C.   W.   HUNT  COMPANY. 

Date 190 

Case 

Mr 


THE  C.  IV.  HUNT  COMPANY. 


339 


Dear  Sir : 

Herewith  is  a  copy  of  a  communication  from 

[full  address.] 

Please  place  this  case  on  your  list  and  give  it  proper  attention 
and  report  fully  to  this  office,  returning  above  copy  with  your  re- 
port. 

When  returning  this  form  please  insert  a  date  in  the  notation, 
at  the  bottom  of  the  page,  for  future  action  as  your  judgment  dic- 
tates. 

In  your  report  state  fully  why  and  when  the  case  should  be  re- 
vived, chased  by  letter  or  called  upon.     Yours  truly, 

C.  W.  Hunt  Company, 

Secretary. 

WA.     Chase  at  this  date  or  call  upon  them  and  report  fully. 
WB.     Examine  and  decide  what  course  to  pursue  at  the  date 

given. 
WC.     Lost  business  unless  heard  from  on  date  given. 
WD.     Waiting  for  our  action.     Salesman  to  report  or  take  the 

case  up. 


Forms 

RBAumm  No^ 
Casb  No^ 

DSTAIV      Mo- 

DaAwara  Mc 


QUOTATION. 


FBOM 

a  W.  HUNT  COMPAKY, 
K*W  YORK 


Wmt  Nbw  Bkmktok. 


W«  bag  to  qaoU  yes  Um  (oUowtnf  prices,  Mibject  to  chang*  irlthout  notice: 


Te  Mcompui/  our  letter  of  evea  d»t«. 
ShipBMBt  ct»  be  nuuie  in  about    


Abore  price*  F.  O.  B.  at  our  WorJca,  New  York, 
Terms  of  paylnca^    


at  your  risk  after  delivery  in  good  order  to  the  TransporUtion  Company. 

C.  W.  HUNT  COMPANY. 


FORM    5,      QUOTATION. 


340      FACTORY  MANAGER  AND  ACCOUNTANT, 

Form  5.  Quotation.  White  paper.  Printed  in  blue.  Size, 
S}i  inches  long  by  6  inches  high. 

This  is  the  small  size  form,  same  size  in  green  paper.  Large 
size  S}i  inches  long  by  io}i  inches  high,  single  sheet,  and  10^ 
inches  high,  folio,  on  both  white  and  green  sheets.  These  sheets 
are  with  variations,  as,  "We  beg  to  quote  you  following  prices, 
subject  to  change  without  notice.'* 

Estimates  are  under  a  similar  heading,  with  word  "Estimate" 
in  place  of  "Quotation,"  and  have  the  reservation,  "We  have  esti- 
mated the  cost  of  the  following  articles,  subject  to  our  usual  con- 
tract clauses  relating  to  fire,  strikes,  delivery,  permits,  payments, 
etc.,"  above  the  items. 

Form  6.  Acknowledgment  of  Order.  Pale  blue  paper. 
Purple  print.  Size,  5^  inches  long  by  8^  inches  high.  Not 
engraved. 

Form  7.  List  of  Departmental  Authorities  and  Addresses. 
White.  Printed  in  black.  Size,  4%  inches  long  by  ^H  inches 
high.     See  form  13  for  this  list. 

This  address  slip  is  clipped  to  any  document  with  a  wire 
spring  clip,  and  ticked  with  a  pencil  mark  at  delivery  address. 


NOTE— A  dally  report  mnat  be  mid*  Ty^.-t,,  »...»»/  «^ 

on  tixU  form  of  Vr.ry  pUc  visited  ^^'^  ^^P<»*  "l- 

ftod  oooTerBAtioo  held  reUttng  to         j^^  _ 


I  oompoojr'*  boaiiMM.'  A  sep- 
arate report  most  be  mede  oat  Dot*  

(oreaeheaparatoeaMoreustom-  ^  . 

•r,  rMordias  fnlly  all  date  aaoer-  Suiyect^ 

teined  in  rdatioo  to  it.  for  filing  _         ^. 

ootbaeaaeintheboraeo&oet  Cast  Jro.. 


C.  W.  HUNT  COMPANY 

West  New  Brighton,  New  York- 

GBJVTLEMEJV. 


FORM  8.      DAILY  REPORT  OF  OUTSIDE  AGENT. 
Only  the  upper  part  is  shown.     There  are  22  blank  horizontal  lines  on  the  original. 

The  receiver  erases  the  pencil  tick,  and  uses  the  address  slip  and 
wire  clip  over  again.  All  foremen  and  officials  are  supplied  with 
these  slips,  which  secure  legibility  of  address. 

Form  8.  Daily  Report  of  Outside  Agent.  Letter  head. 
Black  print  on  white  paper.  Single  sheet.  Size,  S^  inches  long 
by  loji  inches  high. 


THE  C.  IV.  HUNT  COMPANY. 


341 


roM* 
mp.m.^tfi^             C.  W.  HUNT  COMPANY. 

TitAVEUNG  EXPENSES. 

.  n 

— , 

1 

■    1 

wrr                           r                                                                                            . 

'       1 

Fram. 

T«vdta,. 

%mM^ 

Tout 

8»d.,. 

Itafcl. 

T..1.7. 

W.d.«d.,. 

TtaAj. 

ft«fc». 

«.»«*.,. 

. 

t 

$ 

1  BMvby  Cmify,  IVx  A«  dtcw  <•  a  0»m«  Srotemna  0/  Xxpenm 
C.  W.  JBToNt  C!»M]NMy,  for  (k<  jiM(^  Komed,  awi  in  eMnecttoi  uAA  tA<  di/ 

ineurrrf  't>y  me  on  teM/  </  Ofut  ^r  A«  htxtft  0/ 

FORM  9.      OUTSIDE  AGENT  S  EXPENSE  STATEMENT. 


34•^      FACTORY  MANAGER  AND  ACCOUNTANT. 

Form  9.  Outside  Agent's  Expense  Statement.  Black  print 
on  white  paper.  Size,  8^  inches  long  by  loj^  inches  high. 
Mailed  weekly. 

Form  10.  "Case"  Back.  Single  sheet  of  stiff  manila  paper, 
perforated  for  two  folded  brass  fasteners  at  the  upper  end  and 
printed  in  large  black  text  at  lower  right  as  follows: 

Date  from To 

Location 

Subject 

Name 

Case 

The  size  of  this  "case"  back  is  8^  inches  long  by  12  inches 
high. 

All  communications  relating  to  factory  production  are  fas- 
tened by  brass  fasteners  slipped  through  punched  holes  in  case 
back  and  correspondence  sheet,  to  one  of  these  case  backs,  which 
has  its  spaces,  as  above,  duly  filled,  and  a  "case  number"given  to 
it,  in  numerical  sequence.  The  copy  of  the  reply  is  also  fastened  to 
the  case  back,  and  all  of  the  correspondence  on  this  subject  is 
added  from  time  to  time,  as  received,  with  copies  of  replies,  so 
that  each  "case,"  as  these  aggregations  are  called,  contains  all 
letters  relating  to  the  one  customer's  order.  In  case  the  cor- 
respondence leads  to  an  order,  the  case  serial  number,  being  in 
numerical  sequence,  of  course  cannot  correspond  with  the  order 
number,  which  must  fall  in  the  drawing  numbers  sequence. 

The  "cases"  are  divided  when  they  grow  very  thick,  two  or 
three  inches  thickness  being  the  limit.  The  rule  is  that  no  sheet 
shall  ever  be  removed  from  the  case  back  on  any  pretext  what- 
ever, and  whoever  wishes  to  make  use  of  any  sheet  must  take  the 
whole  case.  These  cases  frequently  go  to  the  executive  engineer 
and  order  superintendent  in  the  drawing  room.  The  cases  are 
kept  in  one  place  in  custody  of  the  chief  clerk. 

In  the  same  spirit,  is  the  "box"  stores  ledger,  in  which  all  the 
records  of  one  stores  item  are  kept  in  one  pasteboard  box,  labelled 
on  the  end,  and  the  boxes  filed  in  tiers  on  each  other.  See  illus- 
tration, figure  49. 

All  the  Hunt  factory  communications  are  typewritten,  a 
book  typewriter  being  used  for  filling  book  forms,  such  as  the 


THE  C.  JV,  HUNT  COMPANY, 


343 


sales  book.  While  this  "case"  system  of  correspondence  file  leads 
often  to  the  production  of  a  very  bulky  structure,  no  sheet  of 
which  can  be  examined  without  possession  of  the  whole  affair,  the 


Form  II 

DaU,                               ion 

Daily  Liit  of  matten  fhat  "have  been  referred  to 

and  not  cheeked  off  the  Letter  R^gist^ 

REGISTER 
NUMBER 

NAME 

SUBJECT 

ATTENDEO 
TO  Bt 

REMARKS 



— ^^.^ 

■ — >.._ 

FORM    II.      DECISION    DEFERRED. 
The  original  has  22  horizontal  blank  lines. 


FormU 


Date,. 


Case  No. 

From _ 

To 


o 


o 


190 


When  fho  OiBee  Manager  or  head  of  D*^ 
liartinent  wishes  iatbrmationfrom  aajde 
partmenta  request  tor  the  same  most  be 
made  ia  duplicate  on  this  fomi.  The  re^ 
most  atoo  be  written  oat  on  this  form 


C.   W.   HUNT  COMPANY. 


.Departm^ni 
Department 


FORM    12.      DEPARTMENTAL   INQUIRY. 
The  blank  lower  portion  is  not  shown. 


certainty  that  the  case  contains  every  written  paper  relating  to  its 
topic,  goes  a  long  way  to  excuse  all  inconveniences  arising  from 
the  necessity  of  handling  the  whole  to  discover  a  part.  There  are 
often  a  great  many  sheets  in  a  single  case,  but  as  they  are  naturally 


344      FACTORY  MANAGER  AND  ACCOUNTANT, 


Form  13 

This  envelope  is  to  be  used  in 
sending  memoranda  to  the  dif- 
ferent departments,  by  check- 
ing in  the  space  reserved.    Do 

NOT  USE  INK  OR  COPVING  PEN- 
CIL.   The  check  will  be  erased 
and  envelope  used  again. 

Do  not  Seal  un- 
less Rrivate. 

1 

c 

1 

u 

c 
"So 

c 
W 

> 

S 

w 

u 
a; 

c 

bio 

c 
W 

*-» 
n 

SJ 

a 

•& 

c 
W 

CO 

c 
S 

1 

a 

1 

c 

CO 

5 

'3 

M 
U 

< 

be 

c 

1 

1 

a 
o 

CO 

c 

1 

1 

1 

c 
CO 

B 
a 

CO 

O 

c 

1 

1 

O 
> 

1 

'55 

z 
1 

u 

> 

CO 

a; 

1 

1 
§ 

u 

o 

c 

"53o 

n 
W 

U 

c 
tii 

1 

c 
n 

t 

8 
B 
t: 

a 

c 

4-» 

c 
E 

t: 
S. 

Q 
a; 

1 

o 

1 

1 

§• 

•2 

O 

THE  C.  W.  HUNT  COMPANY.  345 

filed  in  date  sequence,  the  latest  at  the  top  always,  there  is  very 
little  trouble  in  finding  the  particular  sheet  wanted. 

Form  II.  Decision  Deferred.  White.  Ruled  in  black,  blue 
and  red.  Printed  in  black.  Size,  8^  inches  long  by  ii  inches 
high. 

This  form  is  filled  at  the  end  of  each  day,  and  submitted  to 
the  secretary  each  morning,  the  secretary  being  thus  informed  of 
all  matters  left  open  the  previous  day. 

Form  12.  Departmental  Inquiry.  White.  Printed  in  black. 
Size,  5^  inches  long  by  8^  inches  high. 

This  sheet  must  be  filled  in  duplicate  for  both  inquiry  and 
reply,  and  one  copy  is  kept  by  the  sender. 

Form  13.  Manila  envelope.  Printed  with  list  of  depart- 
ments. Addressed  by  pencil  tick  opposite  department  named. 
Tick  erased  and  envelope  used  over  again.  The  "in"  and  "out" 
baskets  and  constantly  journeying  messenger,  are  not  used  in  this 
factory.  Envelope  not  sealed  for  ordinary  use.  Size,  6^  inches 
long  by  35^  inches  high. 

The  Drawing  Room  Forms. 

Forms  used  for  drawing  costs  and  for  producing,  handling, 
storing  and  delivering  drawings  and  blue  prints,  are  numbered 
from  14  to  21,  inclusive.  There  are  other  records  kept  in  the 
drawing  room  belonging  exclusively  thereto,  which  are  not  here 
reproduced,  as  it  would  require  the  full  story  of  the  drawing- 
room  system  to  give  them  any  value.  The  forms  shown  are  avail- 
able for  use  in  any  drawing  room,  no  matter  what  the  special 
practice  may  be,  and  are  as  follows : 

No.  14.     Drawing  Cost  Record. 

No.  15.     Preliminary  Drawing  Index  Card. 

No.  16.     Record  of  Prints  Issued. 

No.  17.     Drawings  Out  of  Place. 

No.  18.     Blue  Print  Requisition. 

No.  19.     Memorandum  of  Blue  Prints  to  be  Returned, 

No.  20.     Print  Index  Card. 

No.  21.     Print  Dating  Stamp. 

Form  14.  Engineering  and  Drawing  Time  Record.  Black 
print  on  white  paper.  Both  sides  printed  alike.  Size,  8^  inches 
long  by  loji  inches  high. 


346      FACTORY  MANAGER  AND  ACCOUNTANT. 


o 

o 
H 

D 

X 


o 


II 


^ 


/I 

"5 

J 

/ 

/ 

o 
^ 

^ 

/ 

5 

t. 

^ 

\ 

^ 

4 

^ 

s 

J 

1 

1 

1 

i 

1 

1 

) 

g 

/ 

3 

6 

^ 

1 

1 

0 

•3 

1 

' 

1 

K 

1 

H 

li 

K| 

-1 

®  s 

^ 

!» 

1 

® 

1 

t 

^ 

s 

§ 

•< 

u 

5 

THE  C.  W.  HUNT  COMPANY. 


347 


The  form  shown  is  for  "preliminary"  work.  Another  form, 
identical,  save  reading  "Executive"  in  place  of  "Preliminary,"  is 
used  for  recording  cost  of  making  working  drawings. 

Form  14  was  preceded  by  a  drawing-room  time-record  form 
having  a  detailed  record  space.  It  was  abandoned  because  detail 
or  operation  costs  are  of  no  value  where  comparisons  are  impossi- 
ble. It  is  only  in  repetition  production  that  detailed  or  operation 
labor  costs  are  useful.  Making  drawings  is  never  a  repetition, 
and  gross  time  charges  are  therefore  correct. 

Form  15.  Blue,  stiff  cabinet  filing  index  card.  Size,  5 
inches  long  by  3  inches  high. 


rASF 

Form  15 

NAME 

AnnRFss 

mTle  of  drawing 

Drawing 
Nunnber 

Portfolio 

For  Instructions  F»r  Use                                          I           ] 
S«e  Drawing  Numbsr  Book.                                    v_^ 

PORM   15.      PRELIMINARY  DRAWING  INDEX  CARD. 


Kept  by  "librarian"  in  drawing  room.  Used  for  preliminary 
drawings  only.  Preliminary  drawings  are  made  in  response  to 
correspondence  inquiries,  and  hence  this  form  has  a  "case"  num- 
ber space.  Since  the  correspondence  does  not  always  result  in 
an  order,  the  "case"  number  and  the  "order"  number  cannot  be 
the  same,  and  the  preliminary  drawings  cannot  bear  the  same 
number  as  the  "executive"  or  shop  drawings,  which  must  of  neces- 
sity bear  the  order  number.  Preliminary  drawings  are  made  in 
colored  copying  ink  and  "pad"  printed  copies  in  colors  are  sent  to 
the  correspondents  as  suggestions  to  be  modified  as  may  be  best. 


348      FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  1 6.  Prints  Issued  Record.  White  card.  Ruled  and 
printed  all  in  black.  Perforated  for  card-cabinet  filing.  Size,  5 
inches  long  by  3  inches  high. 

Form  16  is  filled  and  kept  by  the  librarian,  a  drawing-room 
official,  who  has  charge  of  all  drawings  and  blue  prints  and  "pad'* 
prints.  The  "pad"  prints  are  made  by  a  youth  belonging  to  the 
drawing  room,  on  verbal  orders  from  the  librarian,  who  keeps  a 
record  ctfi  form  16  of  all  prints  sent  out,  returned,  and  destroyed. 
It  is  at  times  a  matter  of  much  importance  to  know  what  prints 
are  outstanding,  and  it  is  always  important  that  no  print  should 
leave  a  factory  without  a  record  of  full  particulars. 


Form  10 

DRAWING.   SKETCH 


AUTHORIZED  BY 


PRINT  mJMBCR 


ISSUED  BY 


PORTFOLIO  NUMBER 


DATE  ISSUED 


RETURNED  TO  LIBRARY 


ISSUED  TO  DEPT 


DESTROYED 


DATE 


DATE 


DATE 


TITLE 


PRINT  NO. 


SENT 


TO 


n 


RECEIVED  THE  ABOVE 


BLUE  PRINTS  ISSUED 


FORM    16.      BLUE   PRINTS    ISSUED* 

Form  17.  Drawings  Out.  White  card;  printed  all  in  black. 
Thin  paper,  size  5  inches  long  by  3  inches  high. 

Executive  engineer's  order  to  the  librarian  to  deliver  an  orig- 
inal drawing  for  alteration  to  the  drawing-room.  The  descrip- 
tion of  the  drawing  is  signed  by  the  executive  engineer,  and  form 

16  is  then  sent  to  the  librarian,  who  satisfies  it  by  delivery  of  the 
drawing  required,  and  files  form  17  in  the  card-index  tray  with  the 
index  card  of  the  drawing  and  fills  the  remaining  blanks  of  form 

17  as  events  occur.  Thus  form  17,  in  connection  with  the  previous 
records  of  the  drawing  given  out,  makes  up  the  complete  record  of 
the  original  making  of  the  drawing  and  of  drawing  alteration 
dates. 


THE  C.  W.  HUNT' COMPANY. 


349 


Form  1 8.     Thin  blue  paper.     Ruled  and  printed  all  in  black. 
Size,  5  inches  long  by  3  inches  high. 

The  order  superintendent's  order  on  the  librarian  for  blue 


FomlT 
DR.  SK.  NO. 

DRAWINGS 

OUT 

DATE 

TO  librarian: 

TO  MR. 

DBPT. 

FOR  ALTERATION  REFERENCE. 

Received  the  above. 

EXECUTIVE  ENGINEER. 
Retorned 

Sent  for 

still  Ont 

1 

FORM    17.      RECORD  OF  DRAWINGS  OUT. 

Fomia 

BLUE    PRINTS. 

Dr.                                                     Port.  No.                          Dirte 

TO  LIBRARIAN 

You  will  pleue  Ikimlsh  this  Deputment  with                              Print 

of 

to  IM  used  OS  below : 

No. 

For 

FORM   18.      REQUISITION  FOR  BLUE  PRINTS. 

prints.  Blue  prints  are  printed  by  electric  light  in  the  photograph- 
ing department,  and  are  stamped  with  form  21  on  the  back  when 
received  by  the  librarian,  who  holds  them  until  ordered  by  the 
^executive  engineer  or  the  order  superintendent.  This  form  speci- 
iies  the  destination  and  use  of  the  blue  print. 


350      FACTORY  MANAGER  AND  ACCOUNTANT. 


The  librarian  records  all  issues  of  blue  prints  on  forms  20, 
and  then  destroys  forms  18.  .    • 

Form  19.     Blue  card,  5  inches  long  by  3  inches  high. 
Draftsman's  blue  print  requisition  on  librarian.     Filled  by 


Form  19 
Dvawlac.    Sketch  Nni 

■tor. 

BLUE 

PRIN1 

rs  OUT 

PATF 

Portfolio  Number. 

TO  ubrarian: 

PLEASE 

FURNISH 

PRINT  or 

FOR  REFERENCE. 

SMtfW 

TO  BE  RETURNE 
Still  Oirt 

D. 

Kecelvotf  tho  Abevo 

Retume4 

1 

FORM 

19.       MEMORANDUM  OF  BLUE  PRINTS 

OUT. 

DP 

Form  20 



Priat 

TO   DEPT. 

DATE 

RETUfiNED 

RetoMed 

Returned 

Destroyed 

1 

2 

3 

4 

6 

6 

^ 

« 

9 

0 

Print  Index  Card       | 

FORM    20.      PRINT    INDEX    CARD. 


draftsman  and  honored  by  the  librarian,  who  files  forms  19  in  a 
card-cabinet  drawer,  where  they  stand  as  charges  against  the 
draftsmen  until  the  loaned  blue  prints  are  returned  to  the  li- 
brarian, when  he  destroys  the  corresponding  forms  19. 


THE  C,  IV.  HUNT  COMPANY.  361 

Knavish  employees  once  smuggled  important  blue  prints  out 
of  the  Hunt  Manufacturing  Co.'s  works,  intending  to  use  them  in 
a  rival  establishment.  Such  a  theft  is  now  made  difficult  by  the 
very  full  blue  print  records  kept.  The  blue  prints  from  which  any 
factory  works  are  very  important  secret  papers,  and  all  blue  print 
issues  should  be  accurately  recorded  in  all  cases. 

Form  20.  Print  index  card.  White  thin  card;  black  print 
and  ruling.     Size,  5  inches  long  by  3  inches  high. 

The  librarian  records  all  issues  of  prints  except  loans  to 
draftsmen,  on  forms  20,  using  a  separate  form  for  each  drawing. 
Spaces  are  provided  for  10  print  records  from  each  sheet  of  draw- 
ing. Prints  are  made  by  a  large  "pad"  copying  process,  which 
gives  10  or  15  good  copies,  and  as  many  as  20  legible  copies,  and 
blue  prints  by  an  electric  light  blue-printing  machine. 

The  drawing  number  is  written  in  the  "DR."  space  by  the 
librarian,  and  filed  in  .a  card  cabinet  between  tabbed  stiff  tray 
cards,  numbered  in  even  thousands,  in  the  usual  manner. 

Form  21.  Print-dating  stamp.  Rubber  hand  dating  stamp 
impression  applied  to  the  back  of  every  print  by  the  librarian  when 
received  by  him.  The  impression  face  is  2  inches  long  by  i^ 
high,  reading: 

C.   W.    HUNT   CO. 

DRW.    NO 

PRINT    NO 

.    ^  DEC.    30,    1902. 

FOR    

LIBRARY. 

The  date  is,  of  course,  as  may  be. 

Factory  Production  Forms. 

These  forms  are  used  in  the  productive  factory  operations. 
The  Hunt  Company  buys  its  grey  iron  castings,  and  these  forms 
include  those  by  which  the  movements  of  patterns  are  directed, 
as  well  as  the  purchase  forms.  The  writing  of  the  bill  of  ma- 
terial, or  order  component  specifications,  must  precede  the  order- 
ing of  castings  and  the  purchase  of  supplies,  therefore  the  bill- 
of-material  forms  and  the  piece  tags  form  are  placed  here,  al- 
though they  might  be  grouped  with  the  time  cards,  which  ap- 
pear near  the  end  of  the  list  of  forms. 


352      FACTORY  MANAGER  AND  ACCOUNTANT, 

However,  all  the  forms  from  No.  22  to  No.  59  are  so  closely 
connected  with  the  commercial  product  of  the  factory,  and  have 
such  intimate  functional  relations  with  each  other  that  they  can- 
not be  separated  into  distinct  groups. 

Factory  production  on  the  customer's  order  begins  with  the 
sales  order,  form  54,  which  is  the  Hunt  Company's  requisition 
on  the  Hunt  Manufacturing  Company,  but  as  form  54  is  often 
satisfied  from  finished  stores  which  must  always  begin  production 
with  the  bill  of  material,  form  22  or  23,  those  forms  are  placed 
first  in  the  following  list :  "^ 

No.  22.     Miscellaneous  Bill  of  Material. 

Pattern  and  Casting  Bill  of  Material. 

Piece  Tag. 

Order  Envelope. 

Postal  Card  Pattern  Return  Order. 

Reply  Postal  Card,  Pattern  Shipment. 

Reply  Postal  Card,  Pattern  Receipt. 

Engineer's  Daily  Report. 

Purchase  Agent's  Quotation  File  Card. 

Factory  Requisition  on  Purchase  Agent. 

Purchase  Order  Original. 

Carbon  Duplicate  of  Form  32. 

Purchase  Order  Hand  Stamps. 

Duplicate  Invoice  Request. 

Urgency  Supplies  Form. 

Supplier's  Truck  Call  Notification. 

Stores  Received  Note. 

Stores  Rejected  Note. 

Information  Wanted,  Goods  Received. 

Bin  Card. 

Pattern  Index  Record  Card. 

Rough  Stock  Stores  Ledger  Card. 

Rough  Stock  Cost  Ledger  Card. 

Finished  Stores  Stock  Ledger  Card. 

Finished  Stores  Cost  Ledger  Card. 

Order  Memorandum  Card. 

In  Process  Memorandum. 

Figure  of  Box. 

Materials  Ordered  Box  Slip. 


No. 

23. 

No. 

24. 

No. 

25. 

No. 

26. 

No. 

27. 

No. 

28. 

No. 

29. 

No. 

30. 

No. 

31- 

No. 

32. 

No. 

33. 

No. 

34. 

No. 

35. 

No. 

36. 

No. 

37. 

No. 

38. 

No. 

39. 

No. 

40. 

No. 

41. 

No. 

42. 

No. 

43. 

No. 

44- 

No. 

45. 

No. 

46. 

No. 

47- 

No. 

48. 

No. 

49. 

No. 

50. 

THE  C.  W.  HUNT  COMPANY,  353 

No.  51.     Finished  Stock  Box  Slip. 

No.  52.     Stores  in  Progress  Box  Slip. 

No.  53.     Screws,  Bolts  and  Bars  Box  Slip. 

No.  54.     Sales  Order. 

No.  54A.  Customer's  Order  Acceptance  Notification. 

No.  54B.  Factory  Accountant's  Sales  Order  Notification. 

No.  54C.  Box  Office  Sales  Order  Sheet  for  Ledger  Deduc- 
tions. 

No.  54D.  Factory  Accountant's  Sales  Order  Record. 

No.  54E.  Executive  Engineer's  Sales  Order  Record. 

No.  55.     Back  of  Forms  54C,  54D,  and  54E. 

No.  56.     Sales  Requisition  on  Warehouse. 

No.  57.     Back  of  Form  56. 

No.  58.     Inspector's  Tag. 

No.  59.     Factory  Requisition  on  Warehouse. 

Form  22.  Hunt  Manufacturing  Company's  form  Di.  Mis- 
cellaneous bill  of  material  for  order  department.  Black  print, 
zinc  engraving  and  ruling,  on  white  bond  paper.  Size,  16^ 
inches  long  by  93^  inches  high.    Margins  34  i^ich  wide. 

Form  23.  Hunt  Manufacturing  Company's  form  D2.  Pat- 
tern and  casting  bill  of  material  for  order  department.  Same 
size  and  general  description  as  form  22^  with  the  exception 
of  the  necessary  difference  in  a  few  headings.   Not  engraved. 

Form  24.  Hunt  Manufacturing  Company's  form  F.  Piece 
Tag.  Manila;  printed  all  in  black.  Size,  3)^  inches  long  by 
5  7-16  inches   high. 

.  Form  24  is  wired  in  stores  to  every  piece  sent  into  the  fac- 
tory departments,  and  remains  with  the  material  until  the  finished 
work  passes  inspection.  The  piece  tag  is  then  sent  to  the  works 
superintendent,  and  is  filed  by  him.  No  charges  are  made  from 
the  piece  tag,  which  is  merely  an  identifying  passport,  which 
passes  the  component  through  the  factory,  and  tells  what  it  is, 
and  to  what  production  order  the  piece  belongs. 

The  "In  Work"  order  and  the  component  passport  and 
identification  direct  the  course  of  material  in  the  shops,  and  in 
addition  record  the  weights  of  materials,  and  so,  taken  in  con- 
nection with  the  related  time  cards,  enable  the  factory  accountant 
to  fill  the  factory  cost  spaces  of  the  sales  orders,  on  forms  22j 
2^  and  54.     Forms  22,  23  and  24  are  thus  seen  to  be  the  factory 


35A      FACTORY  MANAGER  AND  ACCOUNTANT. 


It 

U 


pi  m 

ill  li-^ 


mm 


Q 
Ul 

a 

Ul 

Z  OD 

lu 
H 


I' 

OC   bi 
O  Q 


o  2 

bJ  K 

(D    L_ 

<   U. 

OC  o 

Si 

lu  - 


8^ 


\ 


-rV/: 
lu  ^ 


5? 


m 

e 

lu 

U 

iU 

O 


2« 


THE  C.  W.  HUNT  COMPANY, 


35o 


366      FACTORY  MANAGER  AND  ACCOUNTANT. 


production  forms,  none  of  the  other  forms  ever  entering  the 
factory  departments. 

These  factory  forms  are  prepared  by  the  draftsmen,  vised  by 
the  executive  engineer,  and  by  him  given  to  the  order  superinten- 
dent for  placing  in  their  proper  envelopes  with  the  working  draw- 
ings, to  be  transmitted  to  the  works  superintendent. 


Tonn  24 


'      T«nP 

^ 

PIECE 
TAG 

To  be  Wired  to  piece  Insfores  ajldre> 
mam  attached  In  shops.  Warehouse- 
man wilt  remove  card  before  shipping 
and  send  It  to  Works  Superintendent. 

Shop  Order  Mumbor 

Piece  Number 

M«enibly  Symbol 

No.  of  Pieces  for  Job 

Class  oi  Machinery 

Description  of  Piece 

ftjtftera  Number 

Portfolio  Number 

Drawing  Number 

BUI  of  Material  no. 

COURSE  OF  MATERIAL  IN  SHOPS             |  | 

OtPT. 
NO. 

DATE 
OOMPLETEO 

DEPT. 
NO. 

DATE 
COMPLETED. 

IXOEX  TO  OEPARTMEMT  NUMBERS                        j  | 

Ho 

Department 

No. 

Department 

No. 

Department 

-4- 

StorM 

11 

Forg. 

21 

Warehouta 

Cutting  Off 

12 

Punch  at  Shew 

22 

Shipping 

-1- 

s 

Lath 

Mill 

e.4Scwg. 

13 

Stwi 

23 

g  h  Shi'i 

14 

Ri»eting 

y4 

.  GV  Cu»  r 

IS 

Flinging 

25 

6 

TufTrt  HthM 

Id 

Setting  Up 

2d 

■7 

Dr.  lit 

17 

P.int.ng 

2J' 

8 

BeocNoi 

•  8 

Pattern. 

28 

9 

Planer 

19 

Brail  FouncJry 

29 

ID 

Er-ehng  Bench     |  20 

Wood 

30 

1 

FORM   24.      PIECE  TAG. 

In  earlier  practice  an  official,  styled  the  "job  clerk,"  was 
placed  in  the  factory  to  receive  the  order  envelope  from  the  order 
superintendent,  and  direct  the  course  of  materials  from  the  rough 
stores  through  the  factory  departments,  but  this  arrangement  did 
not  produce  satisfactory  results,  and  was  superseded  by  the  pres- 
ent piece-tag  directions  method,  by  which  the  draftsman  who  fills 


THE  C,  W.  HUNT  COMPANY.  357 

the  piece  tags  directs  the  departmental  operations  on  the  com- 
ponents. 

Five  copies  are  made  of  each  filled  bill  of  material,  forms 
22  and  23.  One  record  copy  is  retained  and  filed  by  the  order 
superintendent  for  use  of  the  executive  engineer,  and  four  copies 
are  sent  with  the  piece  tags  and  blue  prints,  all  enclosed  in  a 
manila  envelope  which  takes  drawings  flat,  to  the  works  super- 
intendent, who  first  consults  the  bill-of-material  delivery-date 
column,  which  informs  him  when  the  order  should  be  put  in  work. 
Because  of  the  daily  consultation  of  the  chief  factory  officials, 
the  works  superintendent  is  of  course  made  aware  of  the  ap- 
proach of  the  order  before  it  reaches  him. 

When  the  order  is  to  be  put  in  work  the  work  superintendent 
sends  the  piece  tags  and  one  copy  of  each  bill  of  material  to  the 
storekeeper,  who  receives  and  has  charge  of  castings,  forgings, 
bars,  lumber  and  rough  stores  in  general,  who  attaches  the  piece 
tags,  forms  24,  previously  filled  by  the  order  superintendent  from 
bill  of  material  specifications,  including  the  factory  operation  se- 
quence, to  material  to  satisfy,  and  piles  the  material  on  the  factory 
railway  cars,  ready  for  electric  traction  to  the  first  operation  de- 
partment. 

The  second  copy  of  each  bill  of  material  is  sent  to  the  factory 
accountant,  and  the  third  copy  of  each  to  the  department  fore- 
men's office,  which  is  common  to  all  of  them,  and  the  works 
superintendent  then  files  the  remaining,  or  fourth,  copy  of  the 
bill  of  material  in  his  own  office. 

Form  25.  Heavy  manila  envelope,  reinforced  narrow  flap 
at  one  end,  very  substantial.  Size,  7^  inches  long  by  10^  high. 
Printed  in  black,  in  large,  full-face  type,  as  follows : 

At  top,  "Shop  Order  No "; 

in  middle  of  face ; 

"In  this  envelope  file  the 

Bill  of  Material,  Di, 

Bill  of  Material,  D2. 

Time  Cards. 

Expense  Account;" 
and  at  foot  of  front  of  envelope  in  two  lines, 

"Finished,    190 

"Filed  by Shop  Order  No 


358      FACTORY  MANAGER  AND  ACCOUNTANT. 

On  the  back,  at  foot,  reversed,  is  printed, 

"Shop  Order  No ," 

so  that  the  order  number  will  be  visible  either  side  up. 

These  envelopes,  form  25,  are  kept  by  the  factory  accountant, 
who  receives  the  time  cards  daily,  and  who  has  a  copy  of  form 


Form  26    1 
HVjrf  mtr  nrightnn.  V.F..                                                   1 

CtentUmen: 

PUate  return  to  us  the  foUowing  patterM: 

Number  of 
Pieces  in 
the  Pattern 

Number  of 
C«t«  Boves. 

Name  or  Number 
on  the  Pattern 

Remarks 

andahii 

Mark:  C.  W.  HUNT  COMPANY, 

hS  Broadway,  New  York, 
ovia 

Tours  truly, 

C.  W.  HUNT  coil 
c 

IPANY, 

FORM  26.      POSTAL-CARD  ORDER  FOR  RETURN  OF  PATTERNS. 


54,  and  sorts  the  time  cards  to  their  order  number  envelopes, 
forms  25,  after  making  the  workmen's  pay  roll  from  them. 

In  this  envelope,  form  25,  the  same  motive  of  keeping  all 
related  documents  in  one  enclosure  appears,  that  is  shown  in 
the  "case"  and  the  stores-ledger  "box." 

Form  26.  Postal  Card  Pattern  Return  Order.  Printed  on 
the  back  of  a  postal  card,    in  purple.     Size,  3J4  by  5^  inches. 


THE  C.  W.  HUNT  COMPANY. 


359 


Filled  by  the  store  keeper  or  by  the  purchase  agent,  and  sent 
to  the  holder  of  the  pattern.  The  company  buys  its  castings 
from  various  foundries. 

Forms  27  and  28,  are  printed  in  purple  on  the  two  message 
faces  of  a  return  postal  card,  form  27  being  filled  by  the  job 


West  Nem  BrigMom,  JTlT..                                        is 

OentUmen:                                                                                   \ 
We  haw  to-day  sent  yu  the  follmdng 

1 

Wumber  of 
Pltce.  ia 
th«  Patum. 

Number  of 
Com  Boaes, 

Nam*  or  Number 
on  the  Pattern. 

Remarks. 

PUaae  receipt  an 
Y 

i  mail  the  returnpottal  card, 
ours  truly, 

C.W.  HUNT  COMPANY, 

Form«7 

FORM  27.      POSTAL  CARD  NOTIFICATION  OF  PATTERN  SHIPMENT. 

clerk,  and  form  28  by  the  founder  on  receipt  of  pattern.  Form 
28  is  not  shown. 

Form  29.  Engineer's  Daily  Report.  Black  print  on  white 
paper.  Size,  8^  inches  long  by  11  inches  high.  Filled  by  the 
engineer,  and  sent  to  the  executive  engineer  daily. 

Form  30.  Purchase  agent's  quotation  index  file  card. 
Ruled  in  red,  blue  and  black,  printed  in  black,  on  white  card.  Size, 
5  inches  long  by  3  inches  high.     Filled  and  filed  by  the  pur- 


360      FACTORY  MANAGER  AND  ACCOUNTANT, 

chase  agent  in  his  card  cabinet.     A  separate  card  is  used  for 
each  supply  item. 

Form  31.     Factory  Requisition  on  Purchase  Agent.     Ruled 


0             0 

ENGINEER'S  DAILY  REPORT. 

Hunt  Manufacturing  Company. 

.      IM 

KCAMNC  TO  K  TAKEN  AT 

7.00  A.M. 
YtttardiT. 

5.30  P.  M. 

JiOO  A  M. 
To.<»tT. 

W«t|»re(  IttM  eetl.  pMid*. -~ ~ 

W«^  «lwA  eofi. 

Wurn  ■!!»  lapwdtot  w«wr - '^p^f ~ 

*»»-•»*«  t««a»t.t. ~ - 

T««vMtuf«  el  iMd  wmm^Dtvm*  FaMMten ^.... 

X^tmmmm  ft  innm  rMTHi  rOinnhtlt                  .      .... ., 

TMOpMOMOf  awfMM.  O^ffM*  FUHMkML -.,.«. .««. 

REMARKS: 

E<«ta«r. 

FORM  29.      ENGINEER  S  DAILY  REPORT. 


in  red  and  blue,  printed  in  black,  on  white  sheet.  Size,  8J^ 
inches  long  by  g}i  inches  high.  Pad  form,  serially  numbered  in 
blue.     Filled  in  the  box  office,  from  maximum  and  minimum 


UNiVEF 

OF 

THE  C.  W.  HUNT  COMPANY. 


361 


stores  orders,  or  by  the  works  superintendent  or  by  the  order 
superintendent,  in  pencil ;  sent  to  the  purchase  agent,  and  held  by 
him. 

Form  32.  Original  Order.  Printed  in  purple  on  white 
paper.  Size,  sH  inches  long  by  11^  inches  high.  The  serial 
number  appears  in  two  places  on  both  original  and  dupHcate. 
Separated  at  perforations,  on  line  AB.  Filled  by  the  purchase 
agent  in  duplicate  and  the  upper  part  sent  by  him  to  the  ware- 
houseman. The  lower  part  is  sent  to  the  supplier.  The  "mark" 
space  is  filled  with  a  rubber-stamp  impression. 


Quotations  on                                                                                                                                   Form  30 
From 

Add'ess 

Date  of 
Quotation 

Artic'e 

L>st  Price 

Discount 

Net  Price 

Remarks 

C 

) 

J 



FORM  30.      PURCHASE  AGENT  S  QUOTATION  CARD. 

Form  33.  Carbon  copy  of  32  in  typewritten  text  and  serial 
numbering.  Filled  by  the  purchase  agent  in  carbon  duplicate  at 
the  filling  of  form  32.  Separated  on  line  AB,  and  the  top  part 
sent  to  the  storekeeper,  while  the  lower  part  of  form  33  is  filed 
by  the  purchase  agent  with  form  31.    Not  engraved. 

Invoices  from  outside  suppliers  are  received  by  the  purchase 
agent,  compared  with  his  purchase  order  record,  and  sent  to 
the  storekeeper,  who  checks  them  to  stores  received,  and  then 
sends  the  checked  invoice  and  the  top  part  of  related  form  33 
to  the  box  office  for  entry  on  the  stores  card  or  box  ledger. 

Form  34.  Rubber  hand  stamp  impression  applied  to  sup- 
plier's order  upon  occasion,  with  legend : 


362      FACTORY  MANAGER  AND  ACCOUNTANT. 

OUR    TRUCK    WILL    CALL. 

Size,  lyi  inches  long  by  ^  inches  high. 
Also  rubber  hand  stamp  impression  for  orders  to  be  sent 
to  works,  with  legend : 

WEST   NEW  BRIGHTON,  S.   I. 

CARE  OF  S.    I.   R.   T.   R.   R. 

FOOT    WHITEHALL   ST.,    N.    Y. 

Size,  i}i  inches  long  by  ^  inch  high. 

Form  35.     Duplicate  invoice  request.     Printed  in  black  on 
back  of  postal  card ;  size  5>4  inches  long  by  3>^  inches  high. 

C.  W.  Hunt  Company, 
West  New  Brighton,  N.  Y. 
Please  send  duplicate  bills  by  return  mail  for 


Yours  respectfully, 
C.  W.  Hunt  Company. 
Per 

All  invoices  for  this  company  should  be  made  in  duplicate. 

Form  36.  Suppliers'  Urgency  Form.  White  sheet,  printed 
all  in  purple.     Size,  8^  inches  long  by  10^  inches  high. 

This  is  a  return  form,  relating  to  unexpected  factory  re- 
quirements. Sent  by  the  purchase  agent  to  the  supplier,  who  is 
requested  to  return  the  same  sheet  with  specification  of  delivery 
date.  This  form  has  ample  space  for  the  full  specifications 
which  are  demanded  by  emergency  action,  but  are  often  neglected 
in  case  of  hurried  action. 

Form  37.  Truck  call  notification  to  supplier.  Thin,  pale 
yellow  slip,  printed  in  black.  Size,  8  by  33^  inches.  Filled  by 
the  purchase  agent  and  sent  to  the  warehouseman.  Order  to 
supplier  to  deliver  to  Hunt  truckman.    Not  engraved. 

Form  38.  Stores  Received  Note.  Light  brown  bond  paper, 
printed  and  ruled  all  in  black.  Size,  S%  inches  long  by  4  inches 
high.  Castings  received  form.  Filled  by  the  storekeeper,  sent 
with  the  checked  invoice  to  the  box  office  clerk,  who  records 
items  on  stores  ledger,  and  then  sends  the  invoice  with  form 
38  to  the  commercial  accountant. 


THE  C.  W.  HUNT  COMPANY. 


363 


M 

ir 

1 

to 

g 

1 

M 

% 

g 

q 

» 

4 

1 
1 

1          ^ 

R 

^ 

C 

1       2 

•C 

\       I 

t? 

>       ? 

1 

6 

^ 

fe 

1 

S       1 

•                        94 

9 

u 

ing  Agent: 
le  following 

o 
CO 

xn    *^ 



~ 

c4    Si 

o 

1 

5 

«<*< 

>: 

Si 

_• 

H 

5 

1 

S 

S 

V 

u 

<J 

ua 

~~~~ 

d 

il 

-<   c 

§3 

o  .2 

l-H       11 

H    o 

B  ? 


I 


364      FACTORY  MANAGER  AND  ACCOUNTANT. 


DATE      Dec.  20th.  1902.  ORDEBNfc   41160  HmZ2. 

ORDERED  FROU     John  Doe, 

stock  New  York  City, 

10  Kegs  3/8  X  3/4  ftound  Head  Rivets. 

A B 

A  CHECK   WILL   BE    MAILED    ON  THURSDAY    IN    PAYMENT    FOR    ALL    MATERIALS 
DELIVERED  AND  BILLED  ON  THIS  ORDER  DURING  THE  PRECEDING  WEEK. 

IF  THIS  ORDER  CANNOT  BE   EXECUTED   IMMEDIATELY.  PLEASE  ADVISE  AT  ONCE. 
OR  THIS  ORDER  MAY  BE  CANCELLED. 

Stock. 
C.  W.  HUNT  COMPANY, 

GEO.  S.  HUMPHREY,  Purchasing  Agent, 
WEST  NEW  BRIGHTON,  N.  Y. 


Order  Number 

41160 


December  20th,  1902. 


John  Doe. 


New  York  City, 


Please  foniish  this  Company  with  the  following  artlcfes,  seoding 
dapUcate  bills  for  each  consignment,  and  noting  on  the  bill  the  number 
of  tliis  order  and  the  number  of  paclcages.  Delivery  must  actually  be 
effected  within  the  time  stated  in  this  order,  otherwise  the  ordef  may 
be  cancelled. 

10  Kegs  3/8  X  3/4  Round  Head  Rivets. 


AfarA:  C.   W.  HUNT  COMPANY, 


Purchasing  Agent. 
SAi/  p£a. ,  ,.,■  ,.,.,.. 


FORM   32.      PURCHASE  ORDER  ORIGINAL. 
Part  of  the  blank  portion  is  omitted. 


THE  C.  W.  HUNT  COMPANY, 


365. 


WOBKS  07  THE 


Form  36 

SUPPLIERS'  URGENCY  FORM  84. 
Telefmonk  No.  101  West  Brighton,  Nkw  Yobk. 
Cable  Address,  ".Sandshovel,  New  York'.'  Q^   -^^  HUNT    COMPANY 

Domestic  Telegbaph  Address, 

West  New  Brighton,  SUten  Island,  N.7. 

*  WEST  NEW  BRiaHTON, 

8TATEN  ISLAND,  NEW  YOBK. 


Date,. 


Qkntlembni 

We  beg  to  inform  yon  that  the  goods  mentioned  below  are 
URGENTLY  REQUIRED.  Please  return  this  form  to  as  at  once,  sUting  DEFINITELY  In  space  below 
when  we  may  expect  delivery. 


Yours  truly. 


0.  W.  HUNT  COMPANY, 
per 


OUH  ORDER 
HUMUCh 

OOODO  RiriRRn  TO 

BTATi  niR«  wnBH  diutkrtwiu.ee  amcTiB 

Date_ 


.190 


a  W.  HUNT  COaiPANY 

QBMXLBltSM: 


We  will  deliver  the  goods  required  at  the  time  specified  abore 
Yours  truly, 


P«C 


FORM  36.      SUPPLIES  URGENTLY  REQUIRES. 


866      FACTORY  MANAGER  AND  ACCOUNTANT. 


^ 

1 

8 

1 

! 

2 

i 
i 

£ 

g 

-< 

9    >" 

1 
1 

1 

s 
c 

sezoa 
oj 

o 

peppv 

s 

i 

Is 

1 

o 

i 

^ 

•J 

s 

"3 

>     1 

g 

i? 

«.a  . 

a 

k  a>o 

•c 

5iz 

00  rs 

6 

tS 

M 

1 

M 

I 

a 

i 

5 

^ 

^ 

* 

CQ 

Q 

M 

b 

. 

§ 

' 

0k 

GO 

5 

3 

« 

H 

H 

•< 

iS' 

a 

i 

1 

o 
z 
e 
w 

I 

i 

§    f 

1 

:  i 

li 

£. 

:    i 

Es; 

"S 

s  1 

1^ 

1   1 

THE  C.  W.  HUNT  COMPANY. 


367 


\i 

> 

X 

in 
2 

■< 

H 

a 

< 

K 
•< 

i 

>• 

[ 

> 

5 

11 

>  W 

1 

1 
5 

1" 

■J5 

^" 

g 

K 

K 

n 

Q 

< 
a; 

u 

Q 
Z 

<: 
c 

1 

U 

i 

2 

II 

2: 

i3 
1 
en 

368      FACTORY  MANAGER  AND  ACCOUNTANT. 


o 

•* 

B 

u 

O 

Ui 

>)    >, 

^ 

^ 

a 

6 

Z 

u 

1- 

o 

z 

s  s 

0 

^       UJ         UJ 

">; 

TJ      O        1- 
it     111       O 

a 

t     a:      z 

Q 

Transfe 
STORES 
REPAIRS 

U 

I 

t 

^ 

t 

o 

c 

Z 

5 

H 

H 

O 

^ 

Q 

- 

g 

8 

S 

(0 

Q 

o 

O 

O 

d 

UJ 

H 

z 

< 

^ 

2 

O 

>- 

< 

s 

"S 

INFOR 
From 

^ 

THE  C.  W.  HUNT  COMPANY. 


369 


Form  39.  Stores  Rejected.  White  paper,  purple  print  and 
ruling.  Size,  8>4  inches  long  by  3^  inches  high.  Filled  by  the 
receiving  clerk  from  inspector's  rejection,  rejection  noted  on 
invoice,  and  filled  form  39  sent  to  the  commercial  accountant. 

Form  40.  Information  Wanted.  Goods  Received  Note. 
Printed  in  purple  ink  on  blue  paper.  Size,  8^  inches  long  by 
3%  inches  high.  This  form  is  used  in  case  of  return  of  factory 
product  under  question.  Filled  by  the  storekeeper  and  sent  to 
the  factory  accountant,  who  refers  it  to  the  executive  engineer. 

Form  41.  Stiff  manila  "Bin  Card."  Size,  43^  inches  long 
by  6%  inches  high. 


NAMF 

Form  41 

REFERENCE  No. 
MAX. 

BIN  No 

MIN. 

WT. 

DATE 

QUANTITY                                               1 

RECEIVED 

ISSUED 

ON  HAND 

'■      "^^ ^          ^ — ~^ 

FORM    41.      BIN    CARD. 

The  original  has  17  horizontal  blank  lines. 

Nailed  to  bin  containing  material.  Blanks  filled  by  the  store- 
keeper, who  has  charge  and  keeping  of  all  rough  stores.  The 
same  record  which  is  carried  by  form  41  appears  in  the  stores 
card  index  record,  or  in  the  "box"  record,  kept  in  the  box  office. 
Form  41  gives  information  on  the  spot,  without  consulting  the 
stores  inventory  or  ledger  or  the  box  record. 

Form  42.  Pattern  Record  Card.  White  stiff  index  tab 
card.  Printed  all  in  black.  Size,  exclusive  of  tabs,  6  inches  long 
by  4  I- 16  inches  high.    Printed  the  same  on  both  sides. 

This  card  is  filled  by  the  engineering  department,  and  is 
kept  in  a  card-index  cabinet  tray  in  the  box  office,  and  gives  a 


370      FACTORY  MANAGER  AND  ACCOUNTANT. 


05 


I 


t/i 


<! 


(uO 
•♦J  ^ 

no 


«  S 


0 

ci 

fli 

;z7 

V 

li 

^^'^ 

£ 

CO 

DO 

Vi 

^ 

Q^^O 

t:  o 

CIS  z 

^  s 

u  O 

2  J5 

•c  i 


» 

c  *. 

ej 

--  s 

o-o 

-Si; 

•0:2 

.«  n 

c  0 

2« 

So 

S-o 

«  0 

--^^    >: 

n  ^ 

-^f,ii 

S«§:s 

™  rt  0    bO 

i-^s^ 

^6S  ^ 

^f='§.^ 

ip 

^■5^;: 

"O  '^'^O 

s^2o 

Issg 

O  >«  41  "^ 


THE  C.  W.  HUNT  COMPANY. 


371 


<u'S 

o   fj 

rt  «J 

^W 

^§ 

>• 
< 

•< 

^s  w 

o<ii 

z 

o 

u  d 

M 

% 

^  m^ 

a> 

pjtO 

o 

■ 

S 

z 

^ 

»• 

CO  ^ 

1 

1 

M 

3 

z 

0 

\ 

n 

i 

•O 

►• 

1 

M 

1 

« 

o 

>• 

o 

1 



Eh 

5 

ii 

02 

s 

W 

"^ 

^ 

^ 

""* 

0 

u'S 

o 

1 

Is 

*->'tfi 

f^ 

ol, 

^Ul 

tO'C 

■■5  ^ 

p4« 

y 

i 

-H 

o 

•2  to 

(       ^ 

"O  u 

I 

;2 

1 

•i 
§1 

.    1' 

g' 

•d 

V.      53 

1 

g 

^f^ 

^ 

'3 

1 

1^: 

to 

•  »H 

go 

'*■     aj 

nj 

"■"■ 

§  1 

£   1 

ca 

1 

372      FACTORY  MANAGER  AND  ACCOUNTANT, 


1 

(1^ 

«5 

U 

« 

^ 

•1 

S     2i 
5     5 

to. 

5      CO 

d 

a  • 

3    

^ 

(4  ' 

i) 

•{; 

y     ^  *j 

? 

Referer 

Materia 
_Weigh 

> 

)yl 

< 

1 

. 

Z 

u 

CO 

o 

i4 
< 

1 

ClJ 

^ 

«l 

o 

OS 

g. 

S 

Ol'  a  *, 

«• 

• 

;  ST 

lensioi 

Q 

Ck 

~ 

^ 

•^ 

r    og 

4 

♦ 

V 

ifl 

8 

1 

«i 

0) 

w 

1 

p: 

^ 

1: 

3 

P4 

ID 

M 

• 

1 

Q 

.H§ 

•M 

zi 

O 

o 

°s 

1                ^ 

c 

1 

1 

II 

~3 

\ 

<« 

a2i 

^ 

o 
bo 

6 

a 

O  V 

bo 

:?       o 

n 

« 

Ji  cj 

S       S  2 

1 

11 

CD  £5 

*^         <5  Q 

*o 

THE  C.  W.  HUNT  COMPANY, 


373 


si 

fl  s. 

^w 

«0 

^^ 

'->  in 

► 

d<<u 

< 

o 

w-rt 

^ 

55 

wj. 

< 

1 

Pi  to 

z 

a 

a 

< 

i" 

o 

h 

u 

H 

& 

■ 

&l 

h 

-s 

^  ^   .bf 

^ 

t- 

^ 

5 

11^ 

3 
2 
a 

K 

n 

•s 

i 
1- 

_> 

W 

1 

ys  a 

X  o 

^ 

f  ^ 

CO 

CJ 

m 

Q 

P 

W 

0 

\ 

•2 

«5 

i 

HH 

DC    . 

N 

If 

• 

«o 

I 

o 

t2 

•d 

^t^ 

1 

r*! 

but 

Ji^ 

1 

pq 
.5 

1 
1 

SO 

1    ^ 

1 

1^' 

r 

I 

374      FACTORY  MANAGER  AND  ACCOUNTANT, 


i 

a 

1 

3 

s  s  1 " 

/ 

1  a  3  » 

1 

1 

M 

1 

■ 

2t 

1 

^         1 

1 

a 
o 

\ 

O   3 

Si 

« 

1 

•-I  4 

.2 

t 

1 

a 

a 

a 

I 

1 

u 

0 

1 

• 

1 

J2 

o 

1 

1 

s 

1 

O 

1 

i 

s 

i 

fa 

c 

l_ 

d 

THE  C.  W,  HUNT  COMPANY.  375 

full  history  of  the  pattern  and  a  complete  record  of  its  travels. 
Filled  and  filed  by  the  box  clerk,  in  "position  5." 

Form  43.  Rough  Stores  Stock  Ledger  Card.  Salmon  Color. 
Stiff  card,  double  index  tabs,  printed  the  same  on  both  sides  in 
black  text  and  ruling.    Size,  6  inches  long  by  4  1-16  inches  wide. 

This  form  is  a  record  of  all  receipts  and  disbursements  of 
the  rough  stores  item  to  which  it  relates.  It  is  filled  by  the  box 
clerk,  and  kept  in  a  card  index  cabinet  in  the  box  office,  in  posi- 
tion I,  next  the  front  of  the  cabinet  drawer.     There  are  4  of  these 


y 


'Forni47 

ORDER   MEMORANDUM. 

TNt  roLMwiNa  ««ti6i,(»  NAVC  ■ttn  onociitA, 

Date  of  ft^"*        u        I  .«...  For  Shop  Order  Ho.  ;_^ 

Order  Hiiinl)er.»» —...»..  ». ', ■«»  For  N.  Y.  Salea  No. 

Ordered  from i..... — —  Sbipment  Expected .. 

lUterial  Ordered ».-.  Goodi  were  received . 

^ A «.»..«.- ~.~.. -..  Bemarks 


Ho.  Ordered .............. .. >......-      filtered  on  the  stock  card  by 

Pattern  Ho. — Date _^  19a 

ThU  slip  U  to  be  kept  in  the  cabinet  of  the  artielt  nntit  the  receipt  of  the  goods,  when  the  entry 
is  to  be  made  on  tne  Stock  Card  and  this  slip  filed  away. 


FORM    47.     ORDER   MEMORANDUM. 

position  cards,  for  related  items,  and  a  fifth  one  for  pattern 
records. 

Form  44.  Rough  Stores  Cost  Ledger  Card.  Stiff  white 
card,  index  tabs  on  both  sides,  both  sides  printed  alike,  print  and 
ruling  all  in  black.  Size,  6  inches  long  by  4  1-16  inches  high. 
Position  2.    Filled  and  filed  by  the  box  clerk. 

Form  45.  Finished  Stock  Card.  Position  3.  Stiff,  buff 
colored  card,  tabs  both  sides,  printed  in  black,  with  black  ruling, 
alike  on  both  sides.  Size,  6  inches  long  by  4  1-16  inches  high. 
The  record  borne  by  this  card  shows  all  receipts  and  disburse- 


376      FACTORY  MANAGER  AND  ACCOUNTANT. 

ments  of  the  finished  stores  item  to  which  it  relates.  It  is  filled 
by  the  box  clerk,  and  kept  in  a  card-index  cabinet  in  the  box 
office. 

Form  46.  Finished  Stock  Cost  Card.  Position  4.  Stiff 
blue  card,  tabs  on  both  sides ;  printed  in  black,  the  same  on  both 
sides.  Size,  6  inches  long  by  4  1-16  inches  high.  It  is  filled  by 
the  box  clerk,  and  kept  in  a  card-index  cabinet  in  the  box  office. 

Form  47.  Order  Memorandum.  Thin  blue  paper  tab  card. 
Print  and  ruling  all  in  black.  Size,  6  inches  long  by  4  inches 
wide,  exclusive  of  tab  at  upper  right  hand  corner.     It  is  filled 


^,«4«       rosuionjA       IN  PROCESS  MEMORANDUM.      DM.is.ue<v 

Goods  being  Manufactured 
Hftme . Stock  Eeference  Ko. 

Quantity  being  Manufactured _... _ On  Shop  Orfler — 

Made  for On  Sales  Order .• 

Obarged  to  Customer  on 
Piled  in  Storekeeper's  box  by Stock  Eeg.  Note  by ...._ 


PUed  in  pink  slip  file  box  by ^ Added  to  Stock  Card  by 190 


This  e«rd  U  to  be  filled  out  bjr  the  Order  Clerk  when  an  order  it  put  io  the  Works  fot^the  manufacture  of  an  article,  and 
parsed  immediately  to  tbe  Storekeeper,  who  will  file  It  In  Its  proper  location  incabinetor  see  that  it  is  charged  on  stock  re> 
qmsitioa  note  to  customer.  This  card  is  to  be  taken  out  of  the  cabinet  and  filed  with  pink  slips  t>y  the  Storekeeper  when  th« 
notification  is  received  on  Foreman's  Fiuished  Goods  Delivery  Note  that  the  article  has  been  completed. 


FORM  48.      IN  PROCESS  MEMORANDUM. 

by  the  box  clerk,  from  the  purchase  agent's  notification,  or  from 
the  bill  of  material  notification,  and  filed  in  the  box  office. 

Form  48.  In  Process  Memorandum.  Pink,  thin  paper ;  print 
and  ruling  all  in  black.  Size,  6  inches  long  by  4  inches  high,  ex- 
clusive of  tab  at  upper  right  hand  corner. 

It  is  filled  by  the  order  superintendent  when  production  be- 
g^ins,  and  sent  to  the  storekeeper,  and,  if  regular,  filed  in  cabinet, 
position  3A,  or,  if  special,  charged  to  customer.  See  footnote  on 
this  form. 


THE  C,  W\  HUNT  COMPANY,  377 

The  Box  Office. 

The  box  office  is  a  separate  office  by  itself,  and  is  occupied 
by  the  box  clerk  and  his  assistants  whose  duties  are  to  fill  the 
"value  each"  column  on  forms  54,  and  make  the  stores  ledger 
deductions,  and  fill  the  "when  deducted"  date  columns  of  forms 

54,  and  to  fill  the  bills-of-material  component  item  prices.  The 
box  clerk  handles  no  material,  and  has  nothing  in  his  charge 
except  the  "boxes"  and  the  rough  and  the  finished  stores  ledger 
card  files;  He  gives  out  weights  and  costs  only.  The  bills  of  ma- 
terial sent  to  the  factory  accountant  are  by  him  sent  to  the  box 
office  for  material  costs  and  are  returned  to  the  factory  account- 
ant when  the  prices  are  all  filled  in  for  each  component  specified 
on  the  sheets. 

Weights  known  in  the  box  office  are  furnished  on  applica- 
tion by  proper  persons,  but  the  regular  duties  of  the  box  office 
are  the  pricing  of  the  sales,  orders,  forms  54,  forms  56  and  forms 
22,  and  keeping  the  box  and  card  index  ledger,  making  additions 
and  deductions  as  stores  are  replenished  and  disbursed. 

The  forms  handled  in  the  box  office  are:  7,  12,  13,  22,  23, 
33»  37,  38,  39,  40,  42,  43,  44,  45,  4^,  47>  48,  50,  51.  5^,  53,  54C, 

55,  56,  57,  59,  ^,  67,  68  and  69. 

The  box  office  receives  notice  of  all  purchase  orders  except 
rope,  of  all  finished  stores  produced  by  the  factory,  of  sales 
orders,  and  of  all  sales  shipments,  and  keeps  the  rough  stores 
ledger,  except  "stevedore"  rope  accounts,  and  the  finished  stores 
ledger;  the  factory  cost  of  each  piece  appears  in  the  ledger 
records.  All  sales  are  made  by  the  piece,  not  by  weight,  and 
very  little  weight  recording  appears  anywhere  in  this  factory 
or  in  its  sales  invoices. 

The  box  office  fills  the  factory  price  space  of  every  factory 
stores  item,  both  when  received,  the  record  being  then  written 
on  the  ledger  card,  and  when  sold,  the  piece  price  record  being 
made  on  the  sales  order  after  shipment  by  the  warehouseman. 
The  box  office  is  simply  the  piece  ledger  keeper  and  piece  pricer 
for  the  factory. 

The  box  clerk  has  two  assistants  and  a  boy,  who  waits  on  the 
three  men,  bringing  and  returning  "boxes,"  cards,  or  card  trays, 
as  requested. 


378      FACTORY  MANAGER  AND  ACCOUNTANT. 

All  of  the  small  tools,  dies,  taps,  reamers,  mills,  squares, 
straight-edges,  surface  plates  and  so  on,  are  indexed  in  a  card  file 
in  the  box  office ;  files,  emery  cloth  and  waste  are  also  indexed 
in  the  box  office.  When  small  tools  are  needed  in  the  factory 
any  foreman  may  make  a  requisition,  and  send  it  to  the  box 
office,  where  deductions  are  made  and  the  requisition  is  sent  to 
the  factory  accountant,  who  charges  the  small  tools,  which  are 
thereafter  stored  in  the  factory  tool  room,  to  standing  orders, 
differently  numbered  for  different  departments,  the  articles  being 
delivered  by  the  storekeeper.  \ 


MACH.  BOLTS 
3/4X4V2  X5IN, 


XU- 


3V6 


FIGURE  49.     BOX  FOR  HOLDING  RECORDS  OP  STORES. 


Figure  49.  Stores  slip  ledger  box,  kept  in  "box  office" 
by  the  box  clerk. 

This  box  consists  of  an  outer  case  of  card  board,  covered 
with  black  muslin,  both  ends  open,  and  a  sliding,  card-board, 
muslin-covered  tray  to  slide  inside  the  outer  case,  the  tray  hav- 
ing a  cloth  tab  projecting  in  front,  and  the  front  inscribed  with 
the  name  and  dimensions  of  the  stores  item  to  which  the  box 
record  relates.  The  box  sketched  holds  all  inforrnation  relating 
to  machine  bolts,  ^  inches  diameter  and  of  two  lengths,  4}^  and 
5  inches.  For  such  stores  items  as  have  a  great  variety  of  dimen- 
sions, as  screws,  bolts,  cotter  pins  and  so  on,  this  form  of  stores 


THE  C.  W.  HUNT  COMPANY,  379 

ledger  is  held  superior  to  a  card  index.  The  use  of  these  boxes, 
which  are  kept  in  an  office  at  the  end  of  the  stores,  gives  that 
room  the  title  of  "box  office."  The  boxes  are  arranged  in  stacks 
25  boxes  high,  by  glueing  black  woven  fabric  around  the  stack 
of  outside  cases,  and  these  stacks  are  kept  in  large  shelf  compart- 
ments, each  holding  10  stacks  of  25  boxes  in  each,  250  boxes  in 
each  compartment,  and  3  compartments  to  a  shelf  length,  making 
750  boxes  in  one  tier,  or  on  one  shelf.  As  each  receipt  and  de- 
livery of  material  demands  an  entry  on  one  of  the  record  slips, 
forms  50,  51,  52  or  53,  a  combined  desk  and  seat,  mounted  on 
rollers,  is  provided  to  travel  across  the  front  of  the  box  stacks,  so 
that  records  can  be  made  on  the  spot.  The  record  slips  contained 
in  the  boxes  provide  record  entry  spaces  as  follows:  On  form 
50,  record  of  items  ordered  for  a  certain  order  number  produc- 
tion; on  form  51,  for  finished  stock  or  stores,  store  room  supply; 
on  form  52,  stores  in  progress,  with  particulars  of  stores  destina- 
tion and  disposition ;  and  on  form  53,  for  the  item  ledger  record. 
These  four  forms  go  easily  into  the  sliding  box  tray,  and  the 
traveling  desk  and  seat  permit  the  box  clerk  to  make  entries  on 
these  box  slips  with  as  little  time  and  labor  expenditure  as  may 
be. 

There  were  at  one  time,  nearly  8,000  of  these  boxes  in  use 
by  the  Hunt  company,  and  the  "bin  cards,"  form  41,  duplicated 
many  of  the  records  on  the  box  slips.  Now  the  number  of  boxes 
has  been  reduced  about  nine-tenths,  the  discarded  box  records 
being  transferred  to  a  card-index  ledger,  kept  in  the  box  office, 
in  cabinets  of  the  usual  description,  on  forms  42  to  48,  inclusive. 
All  of  this  very  forcibly  exhibits  the  great  difficulty  experienced 
in  maintaining  a  reliable  record  of  stores  obtained  partly  by  pur- 
chase and  partly  by  factory  production,  many  of  them  bulky,  and 
so  requiring  a  great  area  of  storage  room,  and  many  of  them 
stocked  in  a  vast  array  of  lengths  and  diameters.  While  the  card 
index  is  the  almost  universally  accepted  form  of  factory  stores 
ledger,  there  are  other  examples  besides  this  one  shown  from 
the  Hunt  works,  of  modern  factory  organization  in  which  the 
card-index  stores  ledger  is  supplemented  by  a  record  in  another 
form.  Uncertainty  as  to  the  accuracy  of  the  stores  ledger  record 
leads  to  intolerable  confusion  and  delay  in  production  and  ship- 


380      FACTORY  MANAGER  AND  ACCOUNTANT. 

ment,  and  the  stores  ledger  is  a  point  of  vital  interest  in  factory 
management. 

The  Hunt  boxes  are  an  original  conception ;  the  fully  ex- 
posed box  end  inscriptions  and  the  division  of  the  boxes  into  com- 
partments holding  each  lo  stacks,  25  boxes  high,  make  it  very 
easy  to  select  the  particular  item  required ;  and  the  fact  that  750  of 


Form  S£ 

Ooada  belof  manufactiirtA 

FomSO 

C.  W.  BWKT  CO. 

ORDER    MEMORANDUM. 

ThU  Uip  U  to  be  kept  in  the  box  of  the  •fticle 
oatU  the  receipt  of  the  giods,  when  the  entry  w  to 
be  made  on  the  box  Stoct  TKiet  and  thin  tlip  filed 
•way. 

TNC  roLLOwma  anrickca  M*vt  accN  oM»c«t». 
Data  ol  Ordaf                      >  > • 

Hum «..„• • 

KcfcrtMt  No., 

Ordaradfraa                                ......•••••••••••••• 

On  Shop  onlat 

IVImM  OtAmtii      

O-atlty 

Made  for % 

Oo  •atei  ord«r..„ 

Chgd.  to  customer  on 

P. 

Far  N.  Y.  Saka  No »...«.. 

D^giffltg                                   ,,, ,,f,"->'^"' 

Pited  In  ttorekeeper-i  box  by 

*•*"""*'**■■' ••••• 

BrtM«daa1kabazatocktlckat»y 

jf^f, I»6... 

FHed  In  pink  slip  file  box  by 

FORM   SO.      BOX   SLIP  FOR   MATERIALS 
ORDERED. 


FORM  52. 


BOX  SLIP  FOR  STORES  IN 
PROGRESS. 


these  Hunt  ledger  boxes  are  retained  side  by  side  with  a  card 
stores  ledger,  gives  this  box,  traveling  desk  and  box  clerk's  seat 
special  interest. 

Form  50.  Box  Slip,  Materials  Ordered  Record.  Pale  blue 
bond  paper,  printed  all  in  black.    Size,  2^  by  53^  inches. 

Filled  by  the  box  clerk  either  from  maximum  and  minimum 


THE  C.  W.  HUNT  COMPANY. 


381 


statement,  or  on  orders  from  the  order  superintendent's  bill  of 
material,  or  from  the  job  card,  and  sent  to  the  box  office.  Forms 
31,  purchase  requisition,  are  filled  by  the  box  office  from  forms 
50,  and  sent  to  the  purchase  agent,  and  forms  50  are  filed  in  re- 
lated box  until  the  receipt  of  material,  when  forms  50  are  taken 
from  the  boxes  and  filed  away. 


Form  51 

Reference  no. 
FINISHED  STOCK  TICKET 

NAME  OF  ARTICLE 

Stored  in  House Sec.                Shelf 

NO.  Received 

NO. 

deducted 

r(req.) 

O-*    6(8*tE,) 

ON  HAND 
BALANCe 

STOCK     TICKET. 
NAME  OF  ARTICLE. 
Stored  in  Storf  Hnmiv 

1 

FROM 

nATF 

No.  ON  HAND. 

FOR  ORDER. 

VALUE.                    1 

FORM  SI.      BOX  SLIP  FOR  FINISHBJ)     PORM  53-      BOX  SLIP  FOR  SCREWS,  BOLTS 
STOCK.  AND  STEEL  BARS. 

Form  51.  Finished  Stock  Box  Slip.  Yellow  bond  paper, 
printed  all  in  black.  Size,  2]/%  by  5>4  inches.  Filled  by  the  box 
clerk,  and  kept  in  box  in  the  box  office. 

Form  52.  Stores  in  Progress  Box  Slip.  Pink  bond  paper, 
printed  all  in  black.  Size,  2]/%  by  sV^  inches.  Filled  by  the  box 
derk,  and  kept  in  box  in  the  box  office. 


382      FACTORY  MANAGER  AND  ACCOUNTANT, 

Form  53.  Screwfe,  Bolts  and  Steel  Bars  Stores  Record. 
Box  Slip.  Yellow  bond  paper,  printed  all  in  black.  Size,  2% 
by  53^2  inches.  Filled  by  the  box  clerk,  and  kept  in  box  in  the 
box  office. 

Sales  Forms. 

Customer's  orders  are  sent  by  the  correspondence  clerk  to 
the  controller,  accepted,  and  sent  to  the  order  clerk,  at  his  desk 
on  the  drawing  room  floor. 

The  sale  is  the  important  factory  event,  and  affects  many 
officials,  who  must  be  duly  notified  of  the  sales  form  and  items. 
In  the  present  instance  the  C.  W.  Hunt  Company  orders  the  Hunt 
Manufacturing  Company  to  ship  the  sale  to  the  customer,  and 
send  the  bill  of  items,  extended  at  factory  prices  and  accompanied 
by  factory  certification  of  shipment,  to  the  Hunt  Company's  con- 
troller, who  extends  the  customer's  prices,  and  sends  the  Manu- 
facturing Company's  bill  to  the  bill  clerk,  who  makes  the  custom- 
er's invoice  therefrom.  The  order  clerk  must  retain  a  copy  of 
his  sales  order,  which  is  a  translation,  made  by  the  order  clerk, 
of  the  customer's  order  into  specific  factory  terms.  The  order 
clerk  then  has  six  copies  of  his  translation  made  in  carbon  copies 
from  a  pad  book,  all  six  copies  bearing  the  same  serial  number, 
and  being  simultaneously  filled  by  manifolding  on  his  book  type- 
writer. 

These  six  sales  forms  are  as  follows:  Form  54,  54A,  54B, 
54C,  54D,  and  54E,  and  the  last  three  have  form  55  printed  on 
their  backs. 

The  description  and  handling  and  filing  of  these  six  sales 
forms,  three  of  which  are  printed  with  form  55  on  the  back,  mak- 
ing in  all  a  total  of  nine  factory  forms  for  each  sale,  is  as  follows : 

Form  54.  White  paper,  black  print  and  ruling,  red  serial 
number.  The  same  red  serial  number  appears  on  all  forms  from 
54  to  54E,  inclusive.     Size,  8^  inches  long  by  8>4  inches  high. 

This  fcxrm  is  filled  by  the  order  clerk's  typewriter,  carbon 
copies  of  the  text  being  at  the  same  time  printed  on  all  forms 
from  54  to  55.  Book  pad  of  series  of  six  sheets  all  of  the  same 
serial  number.  Perforated  at  left  hand  margin  for  typewriter 
register  pins.  This  is  the  order  clerk's  record  of  performance, 
and  is  filed  and  kept  by  him. 


THE  C.  W,  HUNT  COMPANY. 


383 


09     O 

8^ 


^p 


II 


gg 


51 


12 

O 


to   S 


o 


o 


384      FACTORY  MANAGER  AND  ACCOUNTANT, 


o 


o 


ForoiS'JA 


PURCH.  ORDER  No. 
PURCHASER 

ORDER  REC'D  VIA 

ORDER  ENT'D  BY 

DRAWING 

SALES  No.    23705 

CONSIGNEE 

MARKS 

VIA 

W«  Expect  to 
Ship  About 


PORTFOLIO 

Date, 


THIS  IS  AN  EXACT  COPY  OF  YOUR  VALUED  ORDER  AS  ENTERED. 
IF  ANY  DISCREPANCY.  KINDLY  NOTIFY  US  AT  ONCE, 


t^t  mcctpt  the  oraer  on  tht  conditiom  that  tkf  goodt  art  at  your  risk  after  our 
delivery  to  a  tramportation  company  in  good  order,  and  that  if  we  are  unable  to  deliver 
the  goods  as  above  we  shall  not  be  liable  to  you  in  damages  for  such  non-delivery. 
If  these  conditions  are  not  satisfactory,  please  notify  us  at  omee.  The  absence  of  smch 
notice  will  constitute  an  acceptance  of  the  conditions. 

Terms,  Cash  jo  days  from  fho  daU  of  the  Bill  of  LadiHg. 
F.  O.  B.  at  our  works. 

Very  respectfully  yours, 

C.  W.  HUNT  COMPANY. 


FORM   54A.      CUSTOMER  S   NOTIFICATION   OF  ACCEPTANCE  OF  ORDER. 


THE  C.  W,  HUNT  COMPANY.  385 

Form  54  is  simply  a  translation  of  the  customer's  order  into 
•factory  terms,  of  unmistakable  significance,  made  by  the  sales 
agent  so  that  there  shall  be  no  mistake  made. 

Form  54A.  Pale  blue,  fine  paper,  print  and  ruling  in  black. 
Size,  6>i  inches  long  by  8>^  inches  high.  Perforated  separation 
line  at  A  B.  . 

Filled  with  the  same  items  specification  as  forms  from  54 
to  54E,  customer's  notification  of  order  acceptance.  Torn  from 
book  pad  on  perforated  line  A  B  after  filling,  and  mailed  by  the 
order  clerk  to  the  customer. 

Form  54B.  Carbon  copy  of  text  of  form  54.  Pink  sheet, 
fine  paper,  same  serial  number  in  red  as  form  54.  Size  6% 
inches  long  by  83^  inches  high.    Not  engraved. 

Sent  by  the  order  clerk  to  the  order  superintendent,  and  by 
the  latter  to  the  factory  accountant,  who  files  it  in  his  sales  order 
book  by  gumming.  Forms  54B  are  filed  on  the  left  hand  pages 
of  the  factory  accountant's  order  book,  and  are  the  factory  ac- 
countant's sales  notification,  used  for  all  sales  except  "stevedore" 
rope. 

Form  54C.  Fine  yellow  paper,  printed  all  in  black.  Per- 
forated in  left  hand  margin.  Same  size,  print,  serial  number  and 
filling  as  form  54,  it  being  a  carbon  copy  of  54. 

Sent  by  the  order  clerk  to  the  order  superintendent,  by  him 
to  the  box  office  for  factory  price  and  stores  ledger  deduction, 
ty  the  box  clerk  to  warehouseman,  who  adds  weights,  and  after 
shipment  sends  this  form  to  the  factory  accountant,  who  makes 
the  factory  cost  extensions,  and  sends  the  form  to  the  Hunt  Co.'s 
■controller,  who  fixes  the  customer's  price  and  sends  the  form  to 
the  bill  clerk,  who  makes  customer's  invoice. 

Form  54D.  Yellow,  same  in  every  way  as  form  54C.  It 
goes  from  the  order  clerk  to  the  order  superintendent,  to  the  box 
office,  to  the  factory  accountant,  and  is  by  him  filed  on  the  right 
liand  page  of  the  factory  sales  book.     Not  engraved. 

Form  54E.  Fine  yellow  paper,  duplicate  in  print,  text  and 
ruling  of  forms  54C  and  54D.  It  is  filled  by  the  order  clerk,  sent 
to  the  executive  engineer,  and  by  him  placed  on  file.  This  is  the 
executive  engineer's  sales  notice,  and  may  call  for  the  produc- 
tion of  working  drawings  and  extended  factory  operations.  Not 
-engraved. 


386      FACTORY  MANAGER  AND  ACCOUNTANT. 


UJ  gu 

O    o 


i 


s& 


I- 
< 

0. 


^  DC 

Z  bJ 

O  Q 

E  § 

2  CO 

id  o 


> 
CD 

bJ 
O 

< 


hi 

< 
CO 


lO 

o 

CO 


ct         oe  CO     ^  Oo*!  oauin&au 

2     is  I  §S  I "'"•"" 


O 


co_ 
Q3  B 


THE  C.  W,  HUNT  COMPANY. 


387 


G3d<llH8 

UJ 

en 

u{  12 

tf 

CIJ 

< 

03)I0V<{ 

gi  o    1^ 

5^ 

o 

<  y  o 

CQ   OL    m 

< 
a. 

13103138 

>- 

u.   u.    u. 
o  o   o 

u. 
O 

1— 

Qc   ce    oe 

(£ 

S 

u 

Ul     U      UJ 

UJ 

n  « 

> 

OQ    m    CO 

QQ 

s3 

S     2     S 

5 

o>  z: 

mM 

D     3     3 

3 

Ul 

Z 

2 

Z 

Z 

2 

Q 

b. 

a 

O 

fl9 

tc 

< 
-J 

H 

z 

3 

Ul 

o 

«n 

tn 

H 

Q 

a: 

o 
o 

< 

o 

Q. 

u. 

CO 

o 

z 

z 

o 

< 

»- 

S 

Q. 

111 

o 

(0 

in 

3 

Ul 

o 

X 

III 

D 

flC 

U. 

< 

^ 

»- 

1- 

z 

z 

UJ 

UJ 

s   ^ 

s 

Q-   >z 

Q. 

< 

5  ffl 

>- 

I 

> 

tn    o    S 

ca 

«n 

o 

fefeS 

o 

u- 

UJ 

UJ 

O 

a. 

UJ    u    ^ 

0. 

UJ 

o. 

H    J    u 

Cl 

1- 

I 

<     UJ     < 

I 

< 

w 

Q    CO   a 

(n 

Q 

s 

\ 

g 

o 

o 

v^^' 

&« 

^1 

is  .2 
to  bo 

p   c 
fa   o 

<^  a 
§1 


lO  ♦^ 

fa  I 


S88      FACTORY  MANAGER  AND  ACCOUNTANT. 


Vk 

« 

0 

U  ' 

2 

> 

1      0 

I 

\ 

55    g 

1      2 

1      IM 

gg 

1      ►J 

s-g 

-iHr 

|S 

H 

— ;— — 

w 

V 

0 

_3 

CJ 

"3 

> 

> 

•3 

(4 

1 

0 

H 

H 

0 

•^ 

♦^ 

«  j: 

\  ii  1 

H 

5 

IS 

U<      M 

K 

iaqoinN 

E   0 

-< 

•OS  iapnn 

/ 

(U 

a 

sapRiy 

3(DOJS  UIOJJ 

S 

pajonpap 

<  !i 

usUAV. 

:2 

ii^ 

3tnpwH 

&'^ 

Requisition  Note 
M.  C.  Sales  Order 
ducted  from  Boxes 

3AipuiJSia 

—     < 

I 

§  § 

to 

IS 

1     § 

! 

1  ^ 

s 

8         I 

M 

1  = 
<% 

S  t» 

1         § 

1 

2 

c             g 

1 

«4-l 

0               M 

.b 

> 

J 

C 

ases 

not  in  stock,  Wareh 

COMPLETE  D 

1 

Q 

c 

0 

0 

1 

h 

0    U 

3| 

arm  56 

SAL] 
ivoice  No. . 
lies  Order 
liop  Order 
ate  issued 
0  the  War. 

ia      

"-*    § 

/      f      II S  . 

0  s  -s 

^    rt 



V\\ 

lies  i:'oiJ 
he  form 
be  form 

•0    w>      paJtTiba^ 

1 

fa        5  w   w  Q  H            > 

5  S3        XjiiuCTf) 

t 

/5  H  H 

THE  C.  V/.  HUNT  COMPANY.  389 

Form  55.  Back  of  forms  54C,  54D  and  54E.  Printed  in 
black.  Size,  8^  by  8^  inches.  It  is  filled  by  the  warehouse- 
man at  the  time  of  shipment,  and  sent  to  the  executive  engineer. 
It  is  punched  in  left  hand  margin  for  book  typewriter  register 
pins,  the  perforations  also  serving  for  filing. 

Form  54  is  filled  in  triplicate  by  the  C.  W.  Hunt  Company 
sales  office,  and  sent  to  the  executive  engineer  of  the  Hunt  Manu- 
facturing Co.,  by  him  vised  and  sent  to  the  order  superintend- 
ent, who  fills  form  56  as  needed  tc  supplement  forms  54,  and 
sends  form  56  to  the  box  office,  whence  forms  54  and  56  are 
sent  to  the  warehouseman,  who  ships  the  order  as  directed. 
Form  54  is  used  for  all  sales  records,  and  may  cover  any  ship- 


Form 

58 

c.  w. 

HUNT  COMPANY, 

STOCK  CAIUD. 

\ 

Shop  Order  No.                                                                        1 

; 

RefereiK 
Name 

2«   No. 

Por 

V 

FORM  58.      inspector's  TAG. 

ment,  and  may  require  engineering  and  drawings,  all  of  which 
are  authorized  by  sending  form  54  to  the  executive  engineer. 
The  "complete  description  of  goods"  space  of  form  56  may  con- 
tain an  itemized  list  of  the  pieces  to  be  shipped,  or  may  contain 
only  the  general  title  and  order  number  of  an  entire  coal  or  ore 
handling  plant.  In  general  terms,  the  executive  engineer  takes 
steps  to  enable  the  factory  to  meet  the  sales  requisition,  and  the 
shipment  is  finally  made  on  authority  of  this  form  54. 

Form  56.  White  thin  paper.  Print  and  ruling  all  in  purple 
copying  ink.    Size,  7^  inches  long  by  10  inches  high. 

Form  56  is  used  where  form  54C,  of  the  same  size  and 
print  as  form  54,  has  not  surface  enough  to  contain  an  itemized 


390      FACTORY  MANAGER  AND  ACCOUNTANT, 


record  of  the  sale.  Form  54  is  used  for  every  sales  order,  great 
or  small,  and  may  give  the  full  list  of  items,  or  only  a  general 
title,  requiring  many  sheets  of  form  56  for  the  items  record. 
Forms  56  are  filled  by  the  order  superintendent,  and  sent  with 


1 

« 

1 
1 

1 

I 

? 

% 

^ 

i 

1 

r 

i' 

\ 

2: 

00 

s 

a 

I    ' 

, 

r> 

This  Requisition  is  to  be  made  out  by  the  Foreman,  approved  by  the  . 

Superint 

en- 

— B- 

dent,  deducted  from  the  box  slips,  and  the  prices  for  the  articles  carried 

out  on  t 

hU 

Requisition  by  the  Storekeeper,  who  will  deliver  the  article*;  then  the  n 

isultuu 

}be 

posted  to  the  Job  Cost  Sheet  by  the  Bookkeeper. 

FORM  59.      FACTORY  REQUISITION  ON   WAREHOUSE. 
First  part,  to  be  joined  to  second  part  along  bottom  line. 

related  form  54  to  the  box  office,  whence  forms  54D  and  56  are 
sent  to  the  warehouseman,  who  ships  the  order  as  directed,  not- 
ing particulars  on  form  57,  which  is  printed  on  the  backs  of 
forms  54C,  54D,  54E  and  56  alike.     Form  56  is  merely  a  sur- 


THE  C.  W.  HUNT  COMPANY, 


391 


1 

J 

< 

Si 

g 

- 

-^ 

» 

T 
< 

~" 

§i 

1 

0 

X 

■     s^ 

E 

< 

.       i 

> 

5 

•J 

51 

a 

K 

< 

■ 

m 

I 

^   1 

g 

u 

. 

■^~" 

■■"" 

~~" 

^"~ 

~"~ 

"""■ 

^^" 

"^~ 

^~* 

m 

4 

i< 

2 

X 

§ 

- 

2 

^ 

•« 

^ 

^^~ 

"^ 

"^^ 

^""" 

—"" 

■"■^ 

~~ 

" 

<4 

0 

i 

>« 

X 

a 

n 

o 

a 
z 

■< 

s 

'A 

< 

s 

a  ■" 

» 

£ 

S 

Q  g 

^     ^ 

M 
g 

tla 

for  Jo 

wanted 
ered  to 

? 

anted 
when 
deliv 

^ 

s 
u 

^■^ 

• 

— 

■^^ 

■^^ 

^~" 

""" 

■^^ 

^^~ 

■^~ 

*      «     ^ 

2 

S        <4        O 

< 

1     Q    H 

§ 
S 

-< 

i 

S 

X 

i 
\ 
1 

2 
I 
% 

g 

8.    % 

5 

s 

a 

?: 

O 

CO 

E 

a 
o 

M 

o 

n 

al 

■ 

•^ 

° 

£ 

c 

S 

'A 

0 

S 

1 

1 

i 

:s   ^  ^ 

^ 

,equ 

erin, 
deli 

I 

s 

55           2    ^ 

s 

'^ 

3        ^  :? 

g 

i      « « 

a. 

< 

Si 

_ 

_ 





H    u 

io  t: 

SI 

O    6. 

t5   § 
S   - 


^1 


a 


392      FACTORY  MANAGER  AND  ACCOUNTANT. 

face  amplification  of  form  54,  and  has  the  same  handling  and 
functions  as  form  54. 

The  receipt  of  forms  54  and  56  by  the  warehouseman  au- 
thorizes the  shipment  which  he  makes  on  the  date  required  by 
the  route  fixed  by  usage,  by  the  customer  or  by  the  order  super- 
intendent. Upon  shipment,  the  warehouseman  notes  items  on 
form  55,  printed  on  back  of  form  54D. 

Form  57.  Back  of  form  56.  Printed  in  copying  ink.  Filled 
by  the  warehouseman  and  sent  to  the  factory  accountant  for  fac- 
tory prices,  and  then  sent  to  the  Hunt  Company's  chief  account- 
ant, who  makes  the  invoice  from  factory  prices  on  the  front  side, 
form  56,  as  extended  by  the  factory  accountant,  and  files  forms 
56  and  57,  by  gumming  the  sheet  into  the  customer's  order  book. 
Form  56  is  copied  by  the  factory  accountant  in  his  letter-press 
copy  book,  which  gives  the  factory  a  record  of  the  shipment  and 
item  prices  at  factory  rates.  The  text  of  form  57  is  the  same 
as  that  of  form  55.    Form  57  is  not  shown. 

Form  58.  Inspector's  Certificate.  Red  tag.  Size,  4^  by 
2}i  inches.  It  is  attached  to  the  article  by  the  inspector,  and  re- 
mains with  the  article  until  shipment,  when  the  tag  is  removed 
by  the  warehouseman  and  filed  by  him  as  proof  of  inspector's 
warrant  of  quality  of  shipment. 

Form  59.  Factory  Requisition  on  Warehouse.  Black  print 
on  yellow  paper.  Stub  pad  sheet,  perforated  on  line  A  B,  for 
separation.    Size,  14^  inches  long  by  5^  inches  high. 

Filled  by  the  works  superintendent  or  foreman ;  stub  and 
coupon  bear  the  same  serial  number  in  red.  The  stub  remains 
with  the  works  superintendent. 

The  Warehouseman. 

This  important  official  occupies  an  office  adjoining  the  tele- 
phone office  at  the  works  entrance,  and  has  a  stenographer  and 
typewriter  assistant,  and  has  as  mechanical  aids,  besides  his  type- 
writer, a  stencil-cutting  machine. 

The  warehouseman  has  charge  of  all  finished  factory  product, 
is  the  shipping  clerk  and  route  clerk,  and  collects  and  stores  the 
finished  product  from  all  factory  departments.  He  has  a  vary- 
ing force  of  from  four  to  fifteen  laborers  employed  in  handling 
material,  and  has  charge  of  the  company's  trucks  and  stables. 


THE  C.  W.  HUNT  COMPANY.  393 

The  warehouseman  makes  all  shipments  and  all  stores  dis- 
bursements on  authority  of  forms  54D,  RA,  and  56,  which  are 
sent  to  him  from  the  box  office  or  by  the  rope  keeper. 

Form  66,  a  card  list  of  package  contents  is  filled  by  the  ware- 
houseman in  duplicate  for  every  package  containing  more  than  one 
kind  or  description  of  material.  Where  a  package  contains  only 
one  item,  form  66  is  not  used.  Form  66,  being  a  heavy  card, 
cannot  be  filled  in  carbon  duplicate,  and  the  two  forms  66  are 
filled  in  manuscript,  one  being  copied  from  the  other.  The  ware- 
houseman keeps  one  copy  of  form  66,  and  sends  the  other  in  the 
box  with  the  shipment.  The  heavy  manila  card  will  not  absorb 
oil,  and  is  therefore  used  instead  of  a  thin  paper. 

The  warehouseman  advises  the  consignee  of  every  shipment 
made  by  him  by  means  of  a  carbon  duplicate  communication  made 
on  the  C.  W.  Hunt  Co.'s  letter  head  sheets;  this  communication 
specifies  the  shipment  routing,  which  is  designated  by  the  con- 
signee or  by  the  warehouseman,  and  describes  each  box  and  pack- 
age of  the  shipment,  with  detail  of  contents  corresponding  to 
the  fillings  of  forms  66,  which  are  sent  inside  the  packages.  As 
stated,  the  warehouseman  keeps  duplicates  of  forms  66,  and  he 
also  files  a  letter-press  copy  of  his  detailed  advices  of  shipment 
to  the  consignee,  in  his  office  letter  press  book,  thus  preserving 
the  record  in  his  own  keeping,  and  sends  one  copy  of  his  detail 
of  shipment  to  the  consignee,  and  the  other  copy  to  the  executive 
engineer. 

Before  noon  of  each  day  the  warehouseman  delivers  to  the 
executive  engineer  (i)  copies  of  his  letters  of  advices  to  con- 
signees, (2)  all  of  forms  54D,  and  (3)  all  of  forms  56,  satisfied 
by  the  shipments  of  the  current  day,  which  can  be  specified,  com- 
monly, at  eleven  in  the  forenoon  for  the  whole  day. 

In  point  of  fact,  in  addition  to  the  Hunt  forms  shown,  the 
warehouseman  keeps  private  records  as  follows: 

(i)  A  detail  record  of  the  net  weights  of  all  packages 
shipped;  this  record  is  in  book  form,  and  is  a  day  book  record 
of  package  weights  and  marks. 

(2)  A  card-index  stores  ledger  of  finished  stores,  which  he 
checks  by  actual  count  and  survey  once  in  30  or  60  days. 

Rough  stores  are  delivered  to  the  factory  by  water,  at  the 
Hunt  dock,  by  truck  from  New  York,  and  by  rail,  and  the  ware- 


394      FACTORY  MANAGER  AND  ACCOUNTANT. 

houseman  transports  these  rough  stores  to  their  proper  factory 
destinations,  he  being  notified  of  the  expected  arrival  by  the  re- 
ceipt of  the  upper  part  of  form  32,  carbon  dupHcate,  sent  to  the 
warehouseman  by  the  purchase  agent  at  the  time  of  filling  form 
32. 

Forms  37  are  also  sent  by  the  purchase  agent  to  the  ware- 
houseman, who  is  thus  notified  to  send  a  truck  to  the  supplier. 

The  warehouseman  dates  all  communications  received  by 
him,  of  whatever  nature,  with  the  day,  hour  and  minute  of  re- 
ception; this  rule  is  rigidly  applied,  and  avoids  all  question  as  to 
the  date  of  his  notification. 

All  freight  bills  are  sent  to  the  warehouseman,  who  vises 
them,  and  if  the  rating  is  correct,  sends  them  to  the  factory  ac- 
countant. 

The  Storekeeper. 

The  storekeeper  handles,  stores  and  disburses  all  rough 
stores,  and  cuts  bars  to  suit  bill  of  material  and  piece-tag  speci- 
fications. 

The  forms  handled  by  the  storekeeper  are  the  top  part  of 
form  33,  purchase  order  notification ;  form  22,  miscellaneous  bill 
of  material ;  form  23,  castings  bill  of  material ;  and  form  24,  the 
piece  tag. 

Materials-received  invoices  are  sent  by  the  purchase  agent 
to  the  storekeeper,  and  by  him  .checked  to  material  on  form 
33,  and  then  form  33  and  invoice  are  sent  to  the  box  office  for 
ledger  entry,  with  weights. 

The  storekeeper  receives  one  copy  of  each  bill  of  material, 
forms  22  and  23,  and  all  piece  tags,  which  are  filled  under  orders 
of  the  executive  engineer,  and  wires  the  piece  tags  to  the  material 
specified,  and  piles  the  tagged  material  on  factory  cars,  which 
transport  it  to  proper  departments  by  electric  traction  under 
orders  of  the  yard  foreman.  The  storekeeper  sends  the  satisfied 
bills  of  material,  forms  22  and  23,  to  the  box  office. 

The  brass  castings  are  made  in  a  factory  department  by 
sending  a  bill  of  material,  form  23,  from  the  executive  engineer, 
through  the  order  superintendent,  in  duplicate  to  the  pattern 
maker  and  the  storekeeper.  The  pattern  maker  sends  patterns 
to  the  brass  foundry,  which  sends  castings  to  the  storekeeper  and 


THE  C.  W.  HUNT  COMPANY,  395 

returns  patterns  to  the  pattern  maker.  The  storekeeper  checks 
and  weighs  the  castings  into  his  stores  and  sends  form  23  to 
the  box  office. 

Upon  requisition  from  the  works  superintendent  or  a  fore- 
man, the  storekeeper  may  add  to  a  form  22  or  23,  and  fill  a  cor- 
responding piece  tag  himself  and  attach  it  to  material  and  send 
it  into  the  factory,  all  forms  22  and  23  being  sent  by  the  store- 
keeper to  the  box  office. 

The  storekeeper  records  all  weights  on  either  invoices  or 
bills  of  material,  and  all  numbers. 

The  storekeeper's  force  is  one  laborer  and  one  boy.  He 
makes  no  records  which  he  retains,  and  does  not  note  his  dis- 
bursements except  by  checking  form  22  and  23.  The  box  office 
keeps  the  rough-stores  ledger. 

The  Publication  Department. 

This  department  has  charge  of  all  printed  matter,  stationery, 
cuts  and  advertising.     The  forms  include  card  index  ledgers. 

Form  60,  Departmental  requisition  on  the  "Publication  De- 
partment" for  stationery.  Black  print  on  white  paper.  Size,  6 
inches  long  by  4^  inches  high.   Not  engraved. 

Form  61.  Card  Index  of  Cuts  for  Publication.  Stiff  white 
card ;  printed  all  in  black.  Size,  5  by  3  inches.  The  abbreviation 
''O"  stands  for  "original,"  "E"  for  "electrotype."  This  is  a  card 
index  of  cuts  sent  out  by  the  publication  department.  Filled  and 
kept  by  the  publication  department. 

Form  62.  Back  of  form  61.  The  "O  or  E"  column  heading 
signifies  "original"  or  "electrotype." 

Form  63.  Publication  Department  Stores  Index  Card. 
White,  stiff  card ;  ruled  in  red,  blue  and  purple ;  printed  in  black. 
Size,  5  by  3  inches.  Filled  and  filed  by  the  publication  depart- 
ment. 

Form  64.  Back  of  form  63.  Continues  the  "Quantities 
used"  record,  but  is  without  the  list  of  particulars  spaces  which 
head  form  63.     Not  engraved. 

Form  64A.  Advertising  Record  Index  Card.  White,  stiff 
card ;  printed  all  in  black.  Size,  5  by  3  inches.  Note  the  5-week 
spaces  for  each  month.    This  comprehensive  and  convenient  form 


396      FACTORY  MANAGER  AND  ACCOUNTANT. 

replaces  a  large  sheet  form,  and  notes  all  important  advertising 
events.    See  also  form  64B. 


OatNnmhM- 

IT 

Sizfl 

Kind 

flnhJAnt 

RflTTUirk* 

Beeelred 

^  ArttafiiWork 

^-.^        nn>t>.  J   1tn»r.Tln» 

(    )        l^^                        1 

C.  W.HnatCoaiiwbr. 

- -v_^ 

Form  61 

FORM   61.      CUTS-FOR-PUBLICATION   CARD.      FRONT. 

Form  64B.     Back  of  form  64A.     Reading  Notice  Record. 
Ruled  in  blue  and  red. 


T 

K 

^ 

s 

0 

M. 

% 

c 

) 

I 

FORM   62.      CUTS-FOR-PUBLICATION    CARD.      BACK. 

It  is  of  importance  to  the  advertiser  to  note  the  attention 
given  in  the  reading  space  of  his  advertising  medium,  and  this 


THE  C.  W.  HUNT  COMPANY, 


397 


record  is  most  conveniently  kept  on  the  back  of  the  advertising 
record  card.  These  two  forms,  64A,  64B,  front  and  back  of  the 
same  card,  make  a  very  suitable  combination  for  noting  all  im- 
portant advertising  events. 


C.  W.  HUNT  COMPANY,  Publication  Dept.  -Stationery  Roood;                          Form  63 

WHEN                                                                                                                                    ELECT. 

OUAN.                                         COST                                  HKC'O                     rURCH.  OP                                                                          NOT  ELECT., 

s 

0 

? 

' 

s- 

0  z 

H  < 

»  3 

30 

s 

t- 

\i 

^*> 

i^ 

l 

/^ 

>\ 

8 

I 

f           \_ 

•~' 

\            ) 

0 

FORM  63.     PUBLICATION  DEPARTMENT  STORES  CARD. 


C.  W.  HUNT  COMPANY.      ADVEBBSING  RECOftDi.                Porm64A| 
Medium                                                                                                              | 

Sp«c«                   1  Jan. 
Schedule.              1 

C 

Mar.  1  Apr.  1  May  1  Juno  1  July  j  Aug.  1  Sept  j  Oct.!  Nov.  j  Dec!      Total     j                       1 

Month 

Data 

Ad.No. 

Data 

Ad.No. 

Data 

Ad.No. 

Date 

Ad.No. 

Date 

Ad.No 

Bill 

Amount 

O.K. 

Jan. 

Feb. 

Mar. 

April 

Mav 

June 

July 

Aug. 

Sept. 

Oct. 

Nov. 

Dec. 

Regular  Space                                                    1 

1              Beginning                                             | 

Rate                                             Discount        ^"^              Expiring                                                | 

Payable                                                                                    How  Invested                                       | 

FORM  64A.      ADVERTISING  RECORD. 

Form  64C.  Subscription  Record.  White,  stiff  filing  card, 
5  by  3  inches.  Filled  and  filed  by  the  publication  department, 
used  for  periodicals  not  carrying  advertisement. 


398      FACTORY  MANAGER  AND  ACCOUNTANT, 

Form  65.  Publication  Department  Memorandum.  Thin 
buff  sheet,  printed  in  black.  Size,  6  inches  long  by  5^  inches 
high.     Not  engraved. 


DATE 

READING  NOTICE  RECORD                        Form  64  B 

O 

yj 

FORM   64B.      BACK  OF  64A.      READING-NOTICE  RECORD. 

C.  W.  Hunt  Company.        Subscription  Record. 

Form  64  C 

Publication 

Address 

When  Pub.                          Rate                                       Ordered 

Began                                                  Expired 

Date  of  Bill                        Amount                           Account 

0 

FORM  64c      SUBSCRIPTION  RECORD. 

Form  66.  Package  Contents  List.  Stiff  manila  card; 
printed  all  in  black.  Size,  5^  inches  long  by  4^  inches  wide. 
Filled  by  the  warehouseman  and  sent  with  package.  See  also 
form  85. 


THE  C.  W.  HUNT  COMPANY,  399 


For 

From  C.W.HUNT  COMPANY. 

45  Broadway,  New  York. 
Manofactory  t  VEST  NEW  BRIGHTON, 

STATEN  ISLAND,  N.Y. 

This  package  contains 


Packed  by Date 190- 

Shop  Order.  No Reference  No . , 


FORM  66.      PACKAGE  CONTENTS. 

Form  6y.  Inventory  Sheet.  White  paper;  black  print;  red 
and  blue  ruling.    Size,  14  inches  long  by  8>^  inches  high. 

Outside  Work. 

Form  68.  Erector's  Expense  Report.  White  paper.  Printed 
on  both  sides  in  black.  Front  ruled  blue  and  red.  Size,  11.  inches 
long  by  Sy2  inches  high. 

Filled  by  the  erector,  and  sent  to  the  executive  engineer,  and 
passed  through  the  hands  of  the  factory  accountant  to  the  con- 
troller. 

Form  69.    Back  of  form  68. 

Form  70.  Shop  Order.  Yellow  paper;  printed  in  black. 
Size,  8  by  8  inches. 

Filled  by  the  order  superintendent  on  orders  from  the  exec- 
utive engineer,  order  number  given,  and  then  form  70  is  given 
to  the  workman,  who  carries  it  with  him,  and  also  carries  blank 
forms  '^2  with  him,  which  he  fills  and  sends  weekly  to  the  factory 
accountant,  to  whom  he  sends  form  70  with  the  final  filled  form 


400      FACTORY  MANAGER  AND  ACCOUNTANT, 


3        Q. 

Z 

L 

tX  0,    « 

, 

*ll 

5^.2 

CO  ^  r 

< 

\ 

c- 

o 

*» 

« 

> 

C 

lU 

i 

■■■ 

cc 

f 

■ 

o 

^ 

•i* 

as 

z 

to 

c 

1 

o 

o 

•M 

H 

< 

ho 

^ 

Da 

» 

0> 

« 

o 

i 

> 

>- 

^ 

Q. 

Z 

o 

o 

1- 

2 

3 

X 

/ 

^ 

3i 

I 

o 

[ 


tn 

~j 

ii^ 

a 

< 

2 

1 

LU 

OC 

^ 

132§ 

^is 

— 

y 

— 

m>. 

5°l 

Z  00 

?s> 

O  CO 

5i 

i-:i 
^^i 

OC   CO 

" 

D  h- 

1 

Z  X 

o    o    % 

1 

UJ  UJ 

°'13  S 

«l^ 

<   -   c 

<-  -a 

<3    bfl  3 

o 

-O 

e 

3 

£        Z 

5 

^ 

• 

Ou 

k 
5 
^ 

il 


.&, 


THE  C.  W.  HUNT  COMPANY, 


401 


(£ 

u 

_l 

< 

s 

c 

Ol 

H 

BE 

-1 

O 

=^ 

' 

^^^ 

^=^ 

— 

=^ 

-1 

< 

y- 

(0 

< 

UJ 

CD 

to 

1 

z 

1 

lU 

a 
2 

§ 

E 
u. 

Q 

< 

cc 

CO 

3 

1- 

X 

z 

l- 

UJ 

S 

Ul 

> 

Q 

O 

bi 

z 

? 

■ 

■7 

T    OF 

ENDII 
URE,_ 

o 

z 

Q 

, 

j^     s^      H 

z 

UJ     ^       «< 
5      UJ       Z 
{^     ?       ^ 

<           w 

UJ 

UJ 
U) 

i 

M      X 

UJ 

"^ 

"~~ 

3   a 

. 

K     Z 

z 

t-    E 

M 

<    S 

*2 

o    5 

a 

?    2 

UJ 

I 

^    s 

o 

o   o 

< 

< 

J    o 

u 

1- 

(- 

-I 

3    i 

h- 

o 

O     H 

<o    a 

< 

1- 

ti.     z 

!"      £ 

UJ 

3 

£    ft 

CC 

I  =^ 

§5o« 

< 

^^ 

lis 

< 

^ 

^ 

le 

<    o 

2?« 

_r  -T  i-T 

o    m 

X      .  , 

o    o    o   o    o    o 

d  UJ  5 

<      X 

ig5 

H 

^ 

H 

H 

1- 

h 

3 

Hi 

:3 

?  tq  ^ 

!1 

55  o  3 

C 

< 

r 

< 

w 

UJ 
CC 

u 

Is 

Q-      O     5^ 

CO    a: 

O  >  '-' 

CC 

z    uj    1-   Jri 

s  je 

III 

O 

UJ  o  s  y 

<  i  £  1 
g  i  t  1 

—    u 

H  O  o 

Q    "   CH 

I 

a 
o 

Z 

o 

z 
o 

1 
<     < 

u7    u 
a:     K 

z 

1 3 

::  s 

UJ     UJ     i 

rr      tt:       0 

S 

o 

a:     a 
u.     u 

5  2  2 
:  5  S 

S  2 
i  - 

«     <»    ^    S    S 
w     Ul     O    u.    u 
Z     OL     u.    o    <J 

5g^^££5?^. ".  ^^, 

fe  ^  ^  ^  S  S  ?    II 

s 

^uj>-vQ:Q:OOmm<0(^i:3Sultxi2ui 
<a:<<ujuj„^<<gx"z^<o 

ixf^atljzz      ..22]HZZZQOO$ 

fe 

"i  "i  1 1  "11 1 1 1 1  ^  s  °i  1  i  i  n  -;  °i  1 

402       FACTORY  MANAGER  AND  ACCOUNTANT. 


INSTRUCTIONS. 
Ii  Is  the  purpose  o(  the  C.  W.  HUNT  COMPANY  to  malnttln  Its  repre- 
sentatives^ abroad  as  welhas  thsy  live  at  home  (of  which  In  return  the  Company 
expects  a  due  measure  of  diligence  In  the  performance  of  duties,  a  keen  regard 
for  the  Company's  best  Interests  and,  that  the  Company  may  profit  by  tta  enterprise, 
prompt  and  clear  reports  of  movements  and  expenses. 


it 

j 

\ 

i 

5 

i 

ACCOUII 

p 

o 

111 

3 

U 

a 

3C 

111 

± 

IK 

m 

» 

W 

X 

»- 

o 

z 

a 

a 

o 

i 

a 

s 

s 

o 

I 

8      2 


t   ^ 


I 


-paiipnv  9t\  louues  u  acpajoqio  'yoddJ  ei\{)  o;  paqoeuc  oq  lenui  cMusdxs 
Suiah  p«  ioqei  •saceqojnd  ioj  sfn^l  pajdiaoay  -Xepung  iuiAO[\oi  aqi  -^  JjDop.o 
Z\  uei|)  J9iK|  )ou  'a3|;;o  suioh  aq)  o)  passsjppe  'XueduiOQ  aqi  o)  psiieui  puv 
paptdUM)  sq  isnui  uodu  sf^j  asusq  Xepj^rs  uo  spu9  i|ma  (eioU)o  aty. 

'iuod3u  asNidxa  s.uoioaua 


THE  C.  W.  HUNT  COMPANY. 


403 


I -Is  « 

iilii 


^.i 


3     < 


H     O 

5  I  _ 

on*' 


^.3 


11 


li 


X       o 

3 


|5i 

111 

=■§•3 


5-3 

ill 


■o'i-5 


404      FACTORY  MANAGER  AND  ACCOUNTANT. 


j  1  j  i  1 

s 

d 

1 

i 

1  i  M  1 

s 

<D 

ill! 

■    i    ] 

^ 

1 

1 

iS 

j      1      : 

;  III 

-1 

-3 

1 

J! 

•: 

t 

a.        8  '    • 

1 
1 

K 

I 

1 

1 

1 

i 

£ 

j 

CHER 
ANY. 

1 

— D 

1 

.a 

•1. 

■ 

D  a.     1 

^ 

o  S     1 

1 

i 

>  o    1 

1 

1 

ui  O 

.  a 

g 

1  {- 

! 

s 

RK   T 

HUN 

nding.. 

■1 

1 

2 

i 

O      .    ® 

1 

1^1 

S 

-3 

U 

1 

1 

1 
1 

1 

J 
1 

S 

i 

1 

1     i 

2 

1 

1 

s 

1 

1 

THE  C.  W.  HUNT  COMPANY. 


405 


FM»?t 

^«   «ar 

♦  TTtKtT*  ^r\\tr%A%.f\r 

APPROPRIATIONS  OP  TIMB  AN 

rrtiN   I, 

D  EXPENSED 

n — u_-    <K^-    m 

" :::"'] 

-»- 

"C- 

■«•■ 

IcU 

TOTAL.                   1 

DAYS 

rwCM. 

r-c-. 

FhCm 

r.CM 

p»ej«. 

PmCm. 

C-. 

•adv. 

Umh,. 

TmAv. 

V«<M««. 

nniv. 

MItf. 

•MlrfV. 

, 

IWtJ  ■»>■■> 

# 

* 

* 

• 

# 

# 

* 

ii».aq>q.a. 

D.T>            1*^ 

DiT*             IW. 

D^           IW 

nil*        Hk 

O^           IW 

Vtit 

■" 

# 

0 

# 

f 

« 

$ 

$ 

4fr<~«>» 

FORM  73.      salesmen's  REPORT  OF  TIME  AND  EXPENSES. 

72.    Form  y2  is  then  filed  by  the  factory  accountant  in  form  25, 
order  cost  envelope. 

Form  72.    Weekly  Report  from  Outside  Workman.    White 


406      FACTORY  MANAGER  AND  ACCOUNTANT, 

paper;  printed  in  black.  Size,  g}i  by  5  inches.  Filled  by  the 
workman,  sent  to  the  works  manager,  approved,  and  sent  by  him 
to  the  factory  accountant.    Finally  filed  in  form  25. 

Form  73.  Salesmen's  time  and  expense  report,  weekly  form. 
Black  print  and  ruling  on  white  paper.  Size,  8>4  inches  long  by 
10%  inches  high. 


APPLICANT  FOR  EMPLOYMENT  TO  C.  W.HUNT  COMPANY. 
Name                                                                              Age             Date 

Residence,  Street  and  No.                                                    City                           State 

Place  of  Birth 

Citizen  of 

Married 

Wife  living                                   Number  of  Children 

Trade 

Specialty 

Last  Employer 

Length  of  Last  Employment 

Reason  for  Leaving 

Member  of 

Union.     Introduced  by 

Engaged  by 

Foreman  at                     per  hour                    Date 

Remarks 

Form  74 

FORM    74.      WORKMAN  S   RECORD. 

Filled  by  the  salesman  or  engineer,  and  sent  to  the  counting 
room  direct  or  through  the  hands  of  the  executive  engineer. 

Form  74.  Workman's  Record.  White,  stiff  index  card. 
Size,  5  by  3  inches.    Filled  and  filed  by  the  paymaster. 

Time  and  Job  Cards. 

Form  75.  Workman's  Job  Time  Card.  Pale  blue  thin 
sheet;  printed  all  in  black.  Size,  5^  inches  long  by  3  inches 
high.    Job  card  at  day  rate. 

Filled  by  the  foreman.  The  workmen  make  no  records  in 
the  Hunt  factory.  The  foreman,  in  case  of  interruption,  must 
note  the  time  of  stopping  and  re-starting,  and  "must  check  the 
department  in  department  list.  These  forms  are  sent  to  the  fac- 
tory accountant  each  morning,  compared  with  the  clock  time  card 
record,  and  then  sorted  to  the  job  number,  and  finally  placed  in 
a  job  order  envelope. 


THE  C.  W.  HUNT  COMPANY, 


407 


Form  76.  Job  Card.  Pale  yellow,  black  print.  Same,  ex- 
cept color,  as  form  75.    Not  engraved. 

Form  yy.  Time  Card.  Light  green  thin  paper;  printed  in 
black.    Size,  5  by  3  inches. 


Pnrm-*^                                                                                                "         -                            — 

JOB 
CARD 

1    Tha»car<lmusf  befllleO  inentiivly  LyaforemanorliiKchTk.    2   Tiie  cani  is  to  be  {ji'eti 
to  the  workman  with  tlie  job,  and  cb»xked  l)y  ihe  foreiuan  at  each  interruplion  or 
resumption  of  the  job.    3    A  carbon  .hiplioate  of  the  canl  is  to  be  sent  simultaneously  to 
H.  M.  C.  office  for  jKistlnR  of  rates.    4-    The  worlcman  is  to  return  his  card  to  the  foreman 
for  filing  immediately  on  completion  of  tBe  job. 

Shop  Orde 

rNo. 

Drawing   Number 

Piece  Number 

No.  of  Pes.  in  Job 

Operation 

Dept.  Number 

Machine  Number 

Workman's  No. 

Workman's  Name 

Rate 

Time  Started 

OATt 

Houa 

O.T. 

MOUH 

Time  Interrupted 

Time  Resumed 

Time  Finished 

INDEX    TO   DEPARTMENT    NUMBERS 


OBPANTMKNT 


Cutting  Off 


Lathes  ft  Screwint; 
Milling  &  Shapers 
Boring  Mill  G'rC't'r 


Turret  Lathes 


Planer. 


Erecting  Bench 
Forge 


Punch  ft  Shear 


Riveting 


21 


OCPARTMKMT 


Klanging 


Setting  Up 


Painting 


Brass  Foundry 
Wood 


Warehouse 


Shipping 


FORM   75.      JOB  CARD  AT  DAY  RATE. 


ForinTZ 


FOWM 


F^Sl 


AWD 


ALL  WORKMEN  ARC  ENGAGED  BY  THE  HOUR 


Shop  Onobh  No. 


OaawiMa  No. 


Pisos  No. 


Opbnatioh 


Maonims  No. 


COLUMN  TO  as  ritLEO  IM 
■T  M.  M.  o.  orvioc 


MONEY  VALUE 


WORKMAN'S    NUMBER 


DATE 


Hours 


WORKMAN'S  NAME 


REMARKS 


TtMB  O.  K.  (ev  Fohsman) 


dn*  ot  these  forms  moat  tM  filled  oat  for  each  separate  job  upon  which  a  workman  is  employed  on 
any  day.  Pay  will  otherwise  be  withheld.  The  forms  are  to  be  handed  in  every  night  to  timekeeper. 


FORM  77.     TIME  CARD. 


Form  78.    Time  Card.    Black  print  on  white  paper.    Same 
text  as  yy.    Not  engraved. 


408      FACTORY  MANAGER  AND  ACCOUNTANT. 


Form  79.  Workmen's  Supply  Record  Slip.  White  paper, 
black  print.    Size,  3>^  by  5^2  inches. 

Filled  by  the  foreman,  and  taken  by  the  workman  to  the 
tool  room;  sent  by  the  tool  room  to  the  factory  accountant, 
charged  to  expense,  and  filed. 

Forms  80  and  81.    Front  and  back  of  time  clock  card.    Size, 


For*  7  9 


C.   W.    HUNT  COMPANY. 


Supply  order  for... 

Month.. 


.Dept. 


DaV" 


Alcohol 
BrAMRod 

."     Sh«et 
Belt  Lace 

"  Hooks 
Belt  Dreasing 
Brush,  Bench 

^'        Paint 
BoneDnst 
Candles 
Drill 
Emery  Cloth 

"        Paper 
Sand 
FUe 


Filci  Handle 
Hammer  " 
Oil  Kerosene 
.  *•  Sperm 

"  Machine 
.  ••  Lard 

*'  Cylinder 
OUCan 

Piston  Packing 
Screws 
Solder 
Taps 
Waste 
Wax 
Wire 


Quantity 

Description 

For  employee 

No 


Foreman 


FORM  79.      WORKMEN  S  SUPPLY  RECORD  SLIP. 

2  1 1 -16  by  7  inches  high.  See  Potter  and  Johnston's  forms  for 
this  well  known  card,  front  and  back. 

Draftsmen  as  well  as  workmen  record  entering  and  leaving 
time  on  clock-printed  cards,  from  which  the  pay  roll  is  made  up. 

Form  82.  Outside  workman's  time  and  expense  record  sheet 
for  short  job.  Pale  blue  thin  paper ;  black  print.  Size,  53/^  inches 
long  by  8^  inches  high. 


THE  C.  W.  HUNT  COMPANY. 


409 


F«r»»e 


CMPLOYCC'S  TICKET.        SHOP  OllOtH  NO.. 


C.  W.  HUNT  COMPANY. 

WEST  NEW  BRiaHTON.  S.  I. 

Name^. - Date _ _ — 

Employed  at -~ 


190.. 


from „. Af.  to...- _ M. 

A  Total  of. Hours. 


To  insure  payment  this  slip  must  be  filled  out  and  handed  or 
malted  to  the  Foreman  each  day. 


EXPENSES. 

^ 

Cts. 

FARES  TO < 

LODGING      

BREAKFAST         

DINNER        

• 

SUPPER        

HELP. 
FOR  ROPE 

For  Track 

iron  Caps             

Other  Articles 

Total 

The  above  time  and  expenses  are  corre&. 


Countersigned  fy 


Foreman, 


Superintendent. 


FORM   82.      OUTSIDE  WORKMAN'S  TIME  AND  EXPENSE  RECORD. 


410       FACTORY  MANAGER  AND  ACCOUNTANT, 

Filled  by  the  workman,  certified  by  the  foreman,  counter- 
signed by  the  works  superintendent,  and  sent  to  the  factory  ac- 
countant. 

Form  83.  Manila  tag,  printed  in  red.  Size,  4%  by  2}i 
inches.  Attached  to  any  questionable  material  by  receiving  clerk, 
to  identify  material  held  pending  inquiry. 


® 


orm83 

Soo^M  B$e9if9d  Information  Wanted,  MofKo, 

DaH  R909ivd  #a«»e/i^ff 

Fnight 
0§C9iw9dyfa - Expr6t9 

"       From .^ 


C.  W.   HUNT  COMPANY, 

WEST  NEW  BRIGHTON,  N.  Y. 


FORM  83.      TAG  FOR   MATERIAL  ABOUT  WHICH    INFORMATION  IS  WANTED. 


C.  W    HUNT  COMPANY. 

Wat  M«  BHght<m.  N.  Y..  ^ 

..,.,       .     .199 

Heue  msht  check,  fat  ^oamd  of  ** H.  K.  C '  *a  foUouu: 

hft^of                                .     _.                    M 

...    1 

«      ..     «                                                                „ 

•'            "         "•                                                                                                                                    M 

Fd^P^C^ 

Sf^^             .    .     , 

H.ttC  lU0^itmpm. 

ilff-o— '           

gM^ihm  Kvln^. 

FORM    84.      PETTY-CASH    REQUISITION. 

Form  84.  Petty  cash  or  outside  labor  payment  request  form. 
Black  print  on  white  paper.    Size,  8^  by  4>^  inches. 

Filled  by  the  factory  accountant,  approved  by  the  executive 
engineer,  and  sent  to  the  controller.    The  factory  accountant  pays 


THE  C.  W.  HUNT  COMPANY,  411 

small  sums,  freight  and  outside  work  expenses  and  so  on,  obtain- 
ing funds  on  this  request  form. 

Form  85.  Package  List.  This  form  is  substantially  the 
same  size  and  text  as  form  66,  stiff  manila  card.  Form  85  is  a 
thin  pink  slip,  printed  all  in  black.    Size,  5^  inches  long  by  4)^ 


Form  86 


West  New  Brighton,  N.  Y 190 


Freight 
Please  pay  $ Express     to_ 


being  amount  of  charge  on- 


Received  this  day  from 


Receiving  Clerk. 


FORM  86.      REQUISITION  FOR  FREIGHT  AND  EXPRESS  CHARGES. 

inches  high.    Filled  by  the  packer,  and  sent  with  package.    Little 
used.    Not  engraved. 

Form  86.  Freight  Slip.  Printed  in  copying  ink  on  white 
paper.  Size,  5  inches  long  by  5^  inches  high.  Filled  by  the 
receiving  clerk  and  sent  to  the  factory  accountant. 


412      FACTORY  MANAGER  AND  ACCOUNTANT, 

The  Factory  Accountant. 

The  factory  accountant's  office  joins  the  office  of  the  rough- 
stores  keeper.  The  factory  accountant  makes  up  the  manuscript 
pay  roll,  charges  the  order  numbers  with  their  labor  debits,  has 
charge  of  the  petty  cash  from  which  minor  factory  charges  are 
paid,  and  keeps  the  envelopes,  form  25,  which  finally  are  made  to 
contain  the  history  and  the  costs  of  all  order  productions. 

The  factory  accountant  handles  forms  as  follows: 

Form  RA.  The  total  rope  weight,  is  made  up  at  the  month's 
end,  and  the  rope  sales  charged  with  a  fixed  labor  percentage 
per  100  pounds,  which  is  a  credit  to  the  Hunt  Manufacturing  Co., 
form  RA  being  sent  to  the  chief  accountant  of  the  C.  W.  Hunt 
Company  as  the  Hunt  Manufacturing  Company's  credit  voucher 
for  labor  expenditure  in  shipping  rope. 

Form     7.     See  description. 

Form     8.     As  occasion  requires. 

Form  12.     See  description. 

Form  13.     See  description. 

Form  22.  The  bill  of  material  is  received  from  the  box 
office,  and  factory  piece-prices  are  entered  against  each  item, 
the  total  being  charged  against  the  form  22  order  number,  on 
form  22  itself,  front  or  back,  wherever  room  can  be  found,  and, 
also,  the  labor  cost  as  shown  by  the  time  cards  is  added,  for  the 
production  of  all  items  specified  on  the  particular  form  22,  and 
then  form  22  is  filed  in  form  25,  which  see.  Thus,  form  22  is 
a  cost  record  of  its  items-production  cost,  and  the  total  production 
cost  at  factory  prices,  and  the  total  of  all  form-22  charges  is  the 
total  cost  of  the  order  number  which  these  forms  bear. 

Form  23.  Comes  to  the  factory  accountant  from  box  office, 
and  gets  the  same  treatment  as  form  22. 

Form  25.     See  description. 

Form  40  is  sent  by  the  order  superintendent  to  the  factory 
accountant,  who  makes  corresponding  credit  to  the  returner. 

Form  54B  is  sent  by  the  order  superintendent  to  the  factory 
accountant,  by  him  entered  in  sales-order  book,  and  then  gummed 
in  the  factory-requisition  file  book. 

Form  54C  is  sent  by  the  warehouseman  to  the  factory  ac- 
countant, who  makes  extensions  at  factory  prices,  and  sends  form 
54C  to  the  controller.    All  piece  prices. 


THE  C.  W.  HUNT  COMPANY.  413 

Form  54D  goes  from  the  box  office  to  the  factory  accountant, 
who  extends  factory  prices,  and  files  this  form  in  Hunt  Manu- 
facturing Company's  sales  book. 

Form  56.  Supplemental  bill  of  partial  shipment.  Many  of 
the  sales  have  more  items  than  can  be  specified  on  form  54,  and 
there  are  also  many  partial  shipments;  all  such  are  itemized  on 
form  56,  which  is  filled  by  the  factory  accountant,  copied  in  his 
letter  press  book,  and  sent  to  the  controller. 

Form  59  is  sent  to  the  factory  accountant  from  the  box  office, 
filled  by  any  department  foreman,  and  the  total  charged  to  fac- 
tory expense  account.  Form  59  is  filed  in  the  factory  accountant's 
file.     It  is  used  for  small  charges  only. 

Form  60.     See  description. 

Form  67.     See  description. 

Form  68  is  sent  by  the  outside  foreman,  filled,  to  the  execu- 
tive engineer,  by  whom  it'is  vised  and  sent  to  the  factory  account- 
ant and  is  filed  by  the  latter  as  an  outside  factory  expense  memo- 
randum. 

Form  69,  back  of  form  68.     See  description. 

Form  70.  Front.  Shop  order  for  outside  jobs.  It  is  filled  by 
the  order  superintendent  from  the  executive  engineer's  instruc- 
tions, no  drawings  being  used  with  this  form,  and  given  by  the 
executive  engineer  to  the  workman  who  does  the  work.  On  com- 
pletion of  the  job,  form  70  is  returned  to  the  executive  engineer, 
vised  by  him,  and  sent  to  the  factory  accountant,  through  the 
works  superintendent,  who  vises  form  70  and  certifies  it  with 
liis  punch.  The  factory  accountant  stamps  form  70  "completed," 
and  files  it.  This  is  a  mere  memorandum  of  performance  and 
completion.  No  charges  are  made  from  form  70.  Charges  for 
job  recorded  on  form  70  are  charged  on  form  68  for  expense,  and 
on  form  72  for  labor  time. 

Form  y2,  out-work  time  voucher,  is  filled  by  outside  work- 
men, and  sent  to  the  executive  engineer,  vised  by  him,  and  sent 
to  the  factory  accountant,  who  then  fills  form  54C,  which  is  copied 
on  form  54D,  the  invoice  number  is  added,  and  form  54C  is  sent 
to  the  controller,  and  form  54D  is  gummed  into  the  factory  ac- 
countant's sales-record  book. 

Form  74.     See  description. 

Forms  75  and  y6  are  filled  by  the  foreman  and  sent  to  the 


414      FACTORY  MANAGER  AND  ACCOUNTANT. 

factory  accountant,  who  is  paymaster,  as  a  memorandum  of  the 
workman's  performance,  and  filed   in  form  25. 

Form  77,  contract  time  card,  is  filled  by  the  workman,  and 
handled  and  filed  the  same  as  form  75.  The  "money  value"  space 
is  filled  by  the  factory  accountant  and  checked  by  clock  ticket, 
credited  on  the  pay  roll  and  filed  in  form  25. 

Form  78  is  filled  by  the  workman,  vised  and  checked  by  the 
foreman,  sent  to  the  factory  accountant,  credited  on  the  pay  roll 
and  filed  in  form  25. 

Forms  80  and  81,  time-clock  workman's  time  records,  are 
collected  by  the  telephone  clerk  Saturday  nights,  and  sent  to  the 
factory  accountant.  The  card  boxes  are  filled  by  the  telephone 
clerk.  The  time-card  totals  are  checked  by  the  clock  cards, 
which  are  then  filed  by  the  factory  accountant. 

Form  82,  minor  expense  voucher,  is  used  by  any  foreman, 
principally  by  the  shipping  clerk,  and  sent  to  the  factory  ac- 
countant, who  makes  a  corresponding  charge  and  files  form  82 
as  his  voucher  for  petty  cash  disbursements. 

Form  84,  factory  accountant's  funds-requisition  on  the  con- 
troller, is  filled  by  the  factory  accountant,  who  charges  "petty 
cash"  to  the  factory  cash  account,  and  sends  form  84  to  the  con- 
troller. The  previous  items  are  specific  charges,  and  are  entered 
against  proper  order  numbers  by  the  factory  accountant. 

Form  86,  filled  by  the  storekeeper,  is  a  requisition  for  cash 
express  charges,  and  is  sent  to  the  factory  accountant,  who  credits 
petty  cash  with  amount. 

The  factory  accountant  has  one  assistant,  two  time-card 
handlers,  one  cost  clerk,  and  one  messenger  boy,  five  subordi- 
nates in  all.  His  mechanical  aids  are  one  typewriter  and  one 
comptometer. 

The  Order  Superintendent,  the  Order  Clerk  and  the  Pur- 
chase Agent. 

The  factory  departments  are  under  the  direction  of  the  works 
superintendent,  who  receives  his  orders  for  production  from  the 
executive  engineer  through  the  order  superintendent,  who  acts 
in  response  to  the  sales  order  delivered  to  him  through  the  sales 
clerk,  and  the  factory  supplies  and  rough  stores  are  procured 
^through  the  purchase  agent. 


THE  C.  W.  HUNT  COMPANY.  415 

The  order  superintendent's  office  is  near  the  executive  engi- 
neer's desk  in  the  drawing  room,  and  adjoins  the  expanded- 
metal-partitioned  enclosure  occupied  by  the  Hbrarian ;  these  three 
officials,  the  executive  engineer,  the  order  superintendent  and 
the  librarian  are  intimately  related  by  their  duties,  and  are  located 
at  the  entrance  of  the  drawing  room,  the  purchase  agent's  desk 
being  on  the  drawing  room  floor  at  the  eastern  end,  and  the  sales 
agent's  desk  being  close  at  hand. 

The  purchase  agent  and  the  order  clerk  are  intimately  asso- 
ciated, as  purchases  must  often  be  made  with  direct  reference  to 
sales  orders,  made  on  forms  54.  The  drawing-room  building  is 
a  single-floor  brick  structure,  with  an  iron  roof,  glazed  on  the 
north  slope,  and  is  extremely  well  lighted.  The  order  superin- 
tendent has  two  assistants,  a  young  man,  and  a  woman  who 
operates  a  typewriter.  The  librarian  has  one  assistant,  and 
there  are  two  youths  in  addition  who  are  employed  principally  in 
the  production  and  handling  of  prints  and  messages. 

The  duties  of  the  order  superintendent  are  purely  clerical, 
as  are  those  of  the  purchase  agent  and  the  order  clerk.  The 
purchase  agent  buys  as  he  is  directed,  and  the  order  clerk  trans- 
lates the  customer's  order  into  factory  terms  and  fills  forms  54 
to  54E,  inclusive,  from  his  book  to  sales  form  blanks.  There  are 
six  blanks,  one  white,  one  pink,  one  green  and  three  yellow,  all 
bearing  the  same  serial  order  number,  for  each  sale.  The  order 
clerk  keeps  the  white  form,  54,  for  his  own  record,  and  sends  the 
remaining  five  sales  forms  to  the  order  superintendent,  who  so 
distributes  them  as  to  set  the  productive  agencies  of  the  factory 
in  motion,  and  cause  the  order  to  be  finally  shipped  to  the  cus- 
tomer. The  sales-form  book  pad  is  punched  for  the  book-type- 
writer register  pins,  and  the  six  sales  forms  are  filled  in  carbon 
duplicate  at  one  writing  by  the  sales  agent's  typewriter. 

The  duties  and  functions  of  the  preliminary  engineer  and  the 
executive  engineer,  who  are  the  chief  officials  in  the  drawing- 
room,  have  been  previously  pointed  out  in  the  interpretation  of 
the  system  charts.  In  brief,  the  production  routine  in  the  draw- 
ing room  begins  with  the  sending  of  the  sales  order  from  the 
order  clerk  to  the  executive  engineer,  who  causes  the  filling  out 
of  the  bills  of  material  and  the  piece  tags  by  the  draftsmen, 
after  the  drawings  are  ready.     The  executive  engineer  of  course 


•416       FACTORY  MANAGER  AND  ACCOUNTANT. 

directs  the  preparation  of  drawings  where  they  are  to  be  made. 
The  bills  of  material  must  be  filled  in  case  the  sales  order  cannot 
be  filled  by  the  warehouseman  from  finished  stores.  The  bills 
of  material  and  piece  tags  go  to  the  order  superintendent,  who 
procures  the  related  blue  prints  from  the  librarian,  and  places 
the  blue  prints  for  the  order,  which  are  one  size  only,  ii^  by  i8 
inches,  in  a  stout  manila  envelope  with  the  piece  tags  and  the 
requisite  copies  of  the  bills  of  material,  and  sends  the  envelope 
to  the  works  superintendent,  which  ends  the  duties  of  the  order 
superintendent,  so  far  as  the  particular  order  is  concerned. 

Five  copies  of  each  bill  of  material  are  required,  and  these  are 
made  by  use  of  the  copying  pad,  a  shallow  tray  filled  with  a  pecu- 
liar plastic  composition  which  has  a  smooth  face  and  will  take 
copying  ink  from  a  document.  The  work  done  on  the  Hunt 
copying  pad  is  extremely  good,  and  the  pad  is  therefore  described 
in  detail. 

The  Hunt  Copying  Pad. 

This  is  a  wooden  tray  an  inch  or  so  in  depth,  and  large 
enough  to  more  than  take  the  largest  sheet  to  be  copied;  in 
this  instance  about  2^-  by  3^  feet,  set  at  working  height,  and 
filled  about  full  of  a  composition  thoroughly  mixed,  dry,  of  5 
pounds  of  baryta,  2  pounds  kaolin  and  2}^  ounces  dextrine, 
ground  in  a  coffee  mill  or  passed  through  rolls,  to  pulverize  small 
lumps  and  make  a  thoroughly  homogeneous  mixture.  After 
grinding,  add  13/^  pounds  of  glycerine  and  10  ounces  of  water, 
knead  thoroughly  and  then  fill  the  tray  up  even  with  the  sides, 
making  the  pad  material  about  i  inch  thick.  This  makes  a  dense, 
slightly-plastic  mass,  having  a  sufficiently  firm  top  working  sur- 
face. To  obtain  copies  of  the  bills  of  material,  or  of  the  pre- 
liminary drawings,  which  are  also  made  in  copying  inks  and  are 
copied  by  the  pad  process,  the  originals  are  laid  face  down  on  the 
pad,  and  rubbed  on  the  back  with  a  spatula  or  paint  knife,  which 
causes  the  transfer  of  the  copying  ink  to  the  pad  face,  in  reverse 
of  course.  Before  the  original  bill  of  material  is  stripped  from 
the  pad,  to  which  it  very  slightly  adheres,  guide  pins  are  stuck 
into  the  pad  at  the  sheet  edges ;  as  all  of  the  form  blanks  are  the 
same  size  these  guide  pins  give  an  accurate  register  to  the  copies, 
which  are  produced  by  laying  blanks  face  down  on  the  pad  be- 


THE  C.  IV.  HUNT  COMPANY,  417 

tween  the  pins,  after  the  original  has  been  removed,  and  rubbing 
the  backs  of  the  blanks  with  the  spatula,  as  at  first.  By  this 
method  copies  of  large  drawings  are  produced  rapidly,  perfectly, 
and  with  a  very  small  plant  outlay. 

The  composition  of  the  "pad"  is  of  the  greatest  importance 
in  this  method  of  copying.  The  pad  must  take  the  copying  ink 
from  the  original  readily,  and  must  hold  it  tenaciously,  but  must 
not  absorb  the  ink,  because  if  the  ink  penetrates  downward  the 
pad  surface  cannot  be  perfectly  cleaned  after  use  in  copying  one 
drawing.  This  specified  pad  composition  is  the  result  of  many 
trials  made  by  Mr.  C.  W.  Hunt  personally,  and  works  perfectly, 
holding  the  ink  firmly,  and  yet  not  absorbing  it  in  any  degree, 
and  being  very  easily  and  perfectly  cleaned  by  wiping  with  a 
damp  cloth.  This  pad  dries  very  slowly,  and  remains  in  working 
condition  for  about  two  months,  when  it  must  be  removed  from 
the  tray  and  reground  and  be  suitably  tempered  by  additions  of 
water  and  glycerine. 

A  vast  amount  of  labor  has  been  expended  on  the  Hunt 
Company  forms,  to  produce  blanks  suited  to  all  the  details  of  a 
widely  diversified  and  extended  business.  The  endeavor  has 
been  to  reduce  chances  of  doubt,  error  and  confusion,  by  sup- 
plying an  appropriate  form  blank  to  meet  every  possible  require- 
ment, and  to  meet  all  conditions  in  the  plainest  and  most  direct 
and  obvious  manner.  No  attempts  are  shown  in  these  forms  to 
avoid  clerical  labor.  Certainty  of  record,  and  certainty  of  the 
information  carried  by  the  record,  have  been  placed  before  all 
other  considerations,  with  the  result  of  a  very  large  aggrega- 
tion of  form  blanks,  many  of  them  seemingly  unimportant,  but 
of  which  none  can  be  discarded  without  leaving  more  than  is 
desirable  to  the  resources  and  discretion  of  minor  officials. 

The  rapid  and  steady  growth  of  the  C.  W.  Hunt  Company, 
and  the  high  favor  in  which  its  product  is  held,  will  give  all  the 
Hunt  Company's  factory  practice  weight  in  the  estimation  of  fac- 
tory managers  at  large. 


INDEX. 


Accident  report  (Link-Belt  Form 
117)    85, 

Accountant,  Factory  (Hunt  Co.). 

Account  books  ( Potter  and  John- 
ston)     

Accounting — Factory 

Accounting  forms  (Cottrell 
Co.)    206, 

Acknowledgment  of  order  (Hunt 
Form  6)   

Address  slip  (Hunt  Form  7) 

Advertising  record  (Hunt  Form 
64   A)    

Authority  —  Chart  of  (Cottfell 
Co.)    116, 

Balance     sheet — Daily     (Cottrell 

Form  53) 

Bars,  screws  and  bolts  box  slip 

(Hunt  Form  53)  

Baskets— "In"  and  "out"  (Cot- 
trell Co.)    

Beaman  and  Smith  system 

Benefit    society    (Link-Belt  Co.) 
28,  84, 

Bigelow  Company  

Billhead  (Potter  and  Johnston).. 
Bill  of  Lading  (Cottrell  Co.) .... 

See  also  Invoice 
Bill  of  material 

Link-Belt  Form  106 32,  76, 

Link-Belt  Form  109 

Miscellaneous      (Hunt      Form 

22)    354, 

Pattern     and     casting     (Hunt 

Form  23)  

Bills  and  specie  specification  and 
list    for    pay    roll     (Cottrell 

Forms  43  D  and  43  E) 

Bills  —  Request      for      duplicate 

(Hunt  Form  35)   

Bin  card  (Hunt  Form  41) 

Blue  print 

Cottrell  drawings  and 

Issued  (Hunt  Form  16) 

Out  (Hunt  Form  19) 

Requisition  (Hunt  Form  18)  . . 
See  also  Print 


Blue    print     department  —  Link- 

86  Belt    Co.'s    photograph    and 
412  (Plan)    26 

Boiler    manufacturing    (Bigelow 

237  Co)    loi 

12   Boiler-shop   day  book    (Bigelow 

Co.)    112 

225    Bolts,  screws  and  steel  bars  box. . 

slip  (Hunt  Form  53) 381 

340  Books — Bound  ( Potter  and  John- 

340  ston)    237 

Box  for  stores  slips  (Hunt  Fig- 

397  ure    49)     378 

Box  office 

1 17       Hunt  Co  377 

Hunt  System  Chart  No.  6 331 

Sales  order  copy  (Hunt  Forms 

211  54  C  and  55) 386,  387 

Box  slips  (Hunt  Forms  50,  51,  52 

381  and  53)   380,  381 

Brass  furnace  weekly  foundry  re- 
123  port    (Cottrell  Form  47)    ..  205 

285   Buildings 

Cottrell  Co.'s  (Plan)  iic 

87  Link-Belt  Co.'s    (Plan) 25 

lOI 

264 

220  Cabinet — Stores-ledger      (Wells 

Brothers    Co.)    284 

Calder — ^John   320 

yy   Caller's  slip 

82       Cottrell  Form  71 227 

Hunt  Form  i  338 

355   Card      cabinet  —  Stores  -  ledger 

(Wells  Brothers    Co.) 284 

353   Card    index — Wheel     (Link-Belt 

Form  83) 63 

Card  record  of  principal  produc- 

202  tion  (Cottrell  Form  54) 212 

Card  tray  (Cottrell  Co.) 122,  161 

362   Case  back    (Hunt   Form   10)    . .  342 
369   Case     for     shop     order     (Wells 

Brothers   Co.)   305 

128   Case  system  (Hunt  Co.) 342 

348  Cash    received    statement    (Cot- 
350  trell  Form  52)  210 

349  Casting  and  pattern  bill  of  ma- 

terial (Hunt  Form  2^) 353 

419 


420 


INDEX, 


Castings  list 
Cottrell  Form  ii  A...  128,  147,  148 

Cottrell  Form  21 I79 

Potter  and  Johnston  Form  i . .  239 
Castings      requisition      (Cottrell 

Form  16  A) I49,  166 

Certification     for     materials     re- 
ceived (Potter  and  Johnston 

Form  3)   244 

Chains  (Link-Belt)    29 

Change  in    day    rate    of    wages 

(Cottrell    Form    41)     I95 

Charge  sheet — Tool-room  (Bige- 

low  Form  i )    104 

Chart  of  authority  (Cottrell  Co.) 

116,  117 

Charts— System  (Hunt  Co.) 320 

Check  register  (Cottrell  Form  7)   141 
Chain  slip    for    errors  in  wages 

(Cottrell  Form  42) 196 

Clock-recorder  time  card  (Potter 
and  Johnston  Forms  4  and 

4  A)   246 

Coal  consumption  report  (Potter 

and  Johnston)   268 

Collective  component  tracing  and 

locating  (Cottrell  Form  14)  .   156 
Color  scheme  of  component  tags . . 

(Link-Belt) 30 

Complex    forms  —  Many    simple 

aids  preferred  to  fewer 17 

Component    costs — Principal    or- 
der (Cottrell  Form  14  A)  . . .   157 
Component  lists  (Cottrell  Co.)..   130 
Components — Red     line     S.     K. 

(Cottrell  Co.)   151 

Component  tags 
Color   scheme   of      (Link-Belt 

Co.)     30 

Link-Belt  Form  103 71.  72,    74 

Component  tracing  (Cottrell  Co.)   120 
Component      transfer  —  Actual 

(Cottrell  Co.)    163 

Copying  book — Letter  press  (Pot- 
ter   and    Johnston)     253 

Copying  pad  (Hunt  Co.) 416 

Correspondence 

Cottrell  Co 183 

Departmental    (Cottrell    Form 

10)    145 

Hunt  Co 337 

Receipt  (Cottrell  Form  70) 226 

Rubber  stamps  (Cottrell  Forms 
33,  33  A  and  ZZ  B)..i83,  184,  185 
Cost  card 

Cottrell  Form  18 169 

Cottrell  Form  58 218 

Rough  stores  (Hunt  Form  44).  372 


Cost  card 
Finished    stores    (Hunt   Form 

^46) 374 

Silent  chain  wheel   (Link-Belt 

Form  155)  95 

Cost  finding  8 

Economic  functions  of 18 

Importance  of 13 

Cost  reduction — Necessity  for...     21 
Cost  sheet 
Daily  wages   (Link-Belt  Form 

130)     36,    89 

Order      (Link -Belt      obsolete 

Form  32)   ZZ,    52 

Order      (Link -Belt      obsolete 

Form  in)  34,    83 

Cost    statement    (Cottrell    Form 

14  A)   157 

Cost-summary      card       (Cottrell 

Form  18)  169 

Cost  system  (Link-Belt) 31 

Cottrell  and  Sons'  Company — C. 

B 113 

Cottrell  correspondence  183 

Cottrell  Co.'s  works  (Plan) 115 

Cottrell  production  orders 127 

Cottrell     works  —  Glossary     of 

terms  used  in  the 123 

Credit  memorandum 

Cottrell  Co 225 

Link-Belt  Form  43 54 

Potter  and  Johnston 268 

Wells  Form  23. 310 

Customer's  notification  of  accept- 
ance of  order   (Hunt  Form 

54  A)   284 

Customer's    record    card    (Wells 

Form  3)    282 

Cuts      for      publication      (Hunt 

Forms  61   and  62)    396 

Cutting  off  bars 293 

Cutting  tools   (Potter  and  John- 
ston)      267 

C.    W.    Hunt    Company    317 

Daily     balance     sheet     (Cottrel! 
Form  53) 211 

Daily    report    of    outside    agent 

(Hunt  Form  8) 340 

Daily    time    card — Machine-shop 

(Bigelow  Co.)  107 

Daily  wages  cost  sheeet    (Link- 
Belt  Form  130)  36,    89 

Damage  report  (Link-Belt  Form 
27)    48 

Dating  stamp 

Cottrell  Co 184 

Print  (Hunt  Form  21)  35i 


INDEX, 


421 


Datum  line  measurement  sys- 
tem (Hunt  Co.)  320 

Day  rate  of    wages — Change    in 

(Cottrell  Form  41)   195 

Day  rates — Wheel  time  card 
(Link-Belt  Form  59) 59 

Day  work  and  piece  work  (Pot- 
ter and  Johnston)  250 

Day  work — Workman's  time  rec- 
ord at  (Potter  and  Johnston 
Form  6)    249 

Decision   deferred    (Hunt   Form 

II)    343 

Deferred    matters    (Hunt    Form 

II)    343 

Delivery    of    material     (Cottrell 

Form  11)  • 146 

Delivery  to  works  on  production 
orders — Sheet  showing  (Bige- 

low  Form  4)   112 

Department 
Authorities       and       addresses 

(Hunt  Forms  7  and  13).. 340,  344 
Communication  envelope  (Hunt 

Form  13)  344 

Correspondence,  used  as  a  pro- 
duction order  (Cottrell  Form 

.    10)   145 

•operations  (Link-Belt)   31 

Order    on    storeroom     (Link- 
Belt  Form  47)  55 

Pay    roll    distribution    (Potter 

and  Johnston  Form  26) 272 

Purchase   requisition    (Cottrell 

Form  2)  132 

Stores      requisition      (Cottrell 

Form  11)  146 

Desk     tops — Tabulation     (Wells 

Brothers   Co.)   286 

Detail-charges     sheet      (Bigelow 

Form  2)   105,  106 

Die  manufacture 274 

Directions     for     shipping     clerk 

(Cottrell  Form  60)    221 

Discharge    record  —  Employment 

and  (Cottrell  Form  40) 195 

Domestic    shipment    record    card 

(Cottrell  Form  64) 221 

Drafting.     See  Drawing 
Draughting,     See   Drawing 
Drawing  and  engineering  prelim- 
inary    time     record     (Hunt 

Form   14)    346 

Drawing  index  card  —  Prelimi- 
nary (Hunt  Form  15) 347 

Drawing  room 

Hunt  Co.  forms 345 

Requisition     (Link-Belt    Form 
124)  87 


Drawing  room 
Time    card    (Link-Belt    Form 
152)    93 

Drawings  and  blue  prints — Cot- 
trell       128 

Drawings  out  (Hunt  Form  17)  . .  349 

Duplicate  invoice  request   (Hunt 

Form  35)   362 

Economic  functions  of  cost-find- 
ing       18 

Emergency 
Component      tag       (Link-Belt 

Form  103)    71 

Wheel    tag    (Link-Belt    Form 

12,  green)   46 

See  also  Rush;  Urgency 
Employee.    See  also  Workman 
Employee's  record 

Cottrell  Form  40 194,  195 

Hunt  Form  74 406 

Link-Belt  Forms  138^/^,  139  and 

167  92,    98 

Wells  Form  14 296 

Employment  record  and  pay 
roll— "Scattergood"  (Cottrell 

Form  43   ) 197 

Employment  record  —  "Scatter- 
good"  salary  roll  and  (Cot- 
trell Form  43  B) 200 

Engineering  and  drawing  prelim- 
inary    time     record     (Hunt 

Form  14) 346 

Engineer's    daily    report     (Hunt 

Form  29) 360 

Entering       notice  —  Employee's 

(Link-Belt  Form  139) 92 

Entire  and  partial  manufacture. ..     19 
Envelope 
Departmental      communication 

(Hunt  Form  13)  344 

Shop  order  (Hunt  Form  25)..  357 
Erecting  foreman's 
Instructions  (Cottrell  Form  35, 

Front)   187 

Report      (Cottrell     Form     35, 

Back)    188 

Erection     tools    list     (Link-Belt 

Form  104)    72 

Erector's   expense   report    (Hunt 

Forms  68  and  69) 401,  402 

Ewart  Manufacturing  Co 29 

Executive  engineer  (Hunt  Sys- 
tem  Chart  No.   4)    329 

Expense  report 
Erector's  (Hunt  Forms  68  and 

69)    401,402 

Traveling  salesman's    (Cottrell 
Forms  55  and  55  A) 214,  215 


422 


INDEX, 


Expense  statement 

Cottrell  Form  50 206,  208 

Outside    agent's    (Hunt    Form 

9)    341 

Traveler's  (Cottrell  Form  36).   190 
Express     and     freight     charges 
(Hunt  Form  86) 411 

Factory  accountant  (Hunt  Co.)-  412 

Factory  accounting  12 

Factory  management — Improved.  17 
Factory  manager's  best  informant  16 
Factory  offices 

Cottrell  Co 114 

Hunt  Co 317 

Link-Belt  Co 24 

Potter  and  Johnston 235 

Factory  organization  2 

Factory  production  forms  (Hunt 

Co.)    351 

Factory   production   order — Reg- 
ular (Link-Belt  Form  28)  . . .     49 
Factory  requisition 
On  purchase  agent  (Hunt  Form 

31)    363 

On  purchase  agent  (Potter  and 

Johnston  Form  2) 243 

On    warehouse     (Hunt    Form 

59)    390,  391 

Factory  routine I 

Factory — Visibility  in  the 126 

Factory — Written     records     and 

messages  in    126 

Filing — Case    system    of    (Hunt 

Co.)    342 

Filing  directions  (Hunt  Form  3).  338 
Finished  stores 

Box  slip  (Hunt  Form  51) 381 

Cost  card  (Hunt  Form  46) 374 

Delivery       record       (Bigelow 

Form  4)    112 

Receipt  (Wells  Form  6  A) 288 

Requisition  (Wells  Form  6  B).  288 
Stock  card  (Hunt  Form  45)...  373 
Fixtures — Tools  and  (Potter  and 

Johnston  ) 268 

Foreign    shipment    record    card 

(Cottrell  Co.)  222 

Foremen's  punches   (Potter  and 

Johnston) 264 

Foreman's     requisition      (Potter 

and  Johnston  Form  17) 263 

Forge-and-foundry    clerk     (Cot- 
trell Co.)   166 

Forgings  list   (Potter  and  John- 
ston Form   I   A) 241 

Forgings     requisition      (Cottrell 
Form  16  A) 149,  166 


Foundry 

Cottrell  Co 203 

Requisition  on   (Cottrell  Form 

44)    204 

Requisition     on      (Link  -  Belt 

Form  26)  47 

Foundry      check — Tracing     card 

(Cottrell  Form  20) 176 

Foundry  clerk — Forge-and-  (Cot- 
trell Co.)    166 

Foundry   material-delivered  card 

(Cottrell  Form  44) 204 

Foundry  report — Weekly 
Brass  furnace    (Cottrell   Form 

47)    205 

Iron    furnace    (Cottrell    Form 

46)    20s 

Freight  and  express  charges 
(Hunt  Form  86) 411 

Gang  time  card — Wrought  shop 
Day  rates  (Link-Belt  Form  7).    44 
Piece   rates    (Link-Belt    Form 
79)    61 

Gang  working  system  (Link- 
Beh)    40 

General  organization  (Hunt  Sys- 
tem Chart  No.  i ) 3^3 

Glass     desk     tops  —  Tabulation 

(Wells  Brothers    Co.) 286 

Glossary  of  terms  used  in  Cot- 
trell works 123 

Goods  being  manufactured  (Hunt 
Forms  48  and  52)  . . . 376,  381 

Goods-received  note ;  informa- 
tion wanted  (Hunt  Form 
40)    368 

Goods  returned  (Cottrell  Form 
65)    223 

Gunn  and  Richards 233 

Head — Definition  of   124 

Hunt  Company — C.  W 317 

Hunt— C.  W 318 

Hunt  Manufacturing  Co,' 317 

Improvement  orders  (Cottrell 
Forms  38  and  39  A) 192,  193 

Index  card 

Print  (Hunt  Form  20) 350 

Storeroom     (Link-Belt     Form 

49)   56 

Information      request      (Cottrell 

Co.)    225 

Information    wanted;    goods    re- 
ceived note  (Hunt  Form  40)  .368 
Information-wanted    tag     (Hunt 
Form  83)   410 


INDEX. 


423 


In  Process  memorandum    (Hunt 

Forms  48  and  52)  376,  380 

Inquiry  —  Departmental  (Hunt 
Form  12)   343 

Inquiry  tag  (Hunt  Form  83) 410 

Inspector's  memorandum  (Potter 
and  Johnston  Forms  15  and 
15  C)  261,  262 

Inspector's  tag  (Hunt  Form  58).  389 

Interdependence  of  manufactur- 
ers        14 

Inventory  card 
Machine-tool  (Wells  Form  i).  280 
Stores  ledger    (Cottrell    Form 

,      9)    143 

Inventory  sheet  (Hunt  Form  67).  400 

Invoice  payment  slip  (Wells 
Form  13)   295 

Invoice  request — Duplicate  (Hunt 
Form  35)   362 

Invoice  stamps  (Cottrell  Forms 
3  and  3  A) 133 

Invoice  (Wells  Brothers  Co..)...  290 
See  also  Bill  of  Lading. 

Iron  furnace  weekly  report  (Cot- 
trell Form  46)  205 

Jenks,  Joseph,  Jr 234 

Job  cards   (Hunt  Forms  75  and 

76)   407 

Job  clerk  (Hunt  Co.) 356 

Johnston    Machine    Co.    (Potter 

and) 234 

Journal  leaf  (Cottrell  Form  67) .  224 

Labor  conditions  (Cottrell  Co.)  . .   119 

Labor  costs  18,    22 

Potter  and  Johnston  Form  26..  272 
Principal    factor    of    advance- 
ment         22 

Labor  products — States  and  na- 
tions are  19 

Lathe — Inspector's  memorandum 
for  double-turret  manufactur- 
ing    (Potter    and    Johnston 

Form  15  C) 262 

Lauer,     Conrad     N.     (Link-Belt 

Co.)   34 

Leaving      record  —  Employees' 

(Link-Belt  Form  138^) 92 

Ledger  card 
Pattern    record    (Hunt    Form 

42)    370 

Rope  (Hunt  Form  R  C) 336 

Rough      and      finished      stock 
(Hunt  Forms  43,  44,  45  and 

^46)    371.  374 

Stores   or   inventory    (Cottrell 
Form  9)  143 


Ledger  card 

Stores  (Wells  Form  12) 294 

Ledger  —  Loose-leaf       (Cottrell 

Form  49)   207 

Lewis — J.   Slater 319 

Link-Belt  Co.'s  buildings  (Plan)  .     25 
Link-Belt   Co.'s  photograph   and 
blue  print  department  (Plan)     26 

Link-Belt  cost  system 31 

Link-Belt  Engineering  Company. 

24.    42 

Link-Belt  Forms 42 

List 
Castings  (Cottrell  Form  11  A). 

128,  147,  148 
Castings  (Cottrell  Form  21)..  179 
Castings  (Potter  and  Johnston 

Form   I )    239 

Department  authorities  and  ad- 
dresses (Hunt  Forms  7  and 

13)    340,  344 

Forgings  (Potter  and  Johnston 

Form  I  A) 241 

Parts  (Cottrell  Form  11  A)... 

128,  147,  148 
Tracing     sheet      (Potter     and 

Johnston) 238 

Loose  -  leaf     accounting     forms 
(Cottrell  Co.)   206,  212,  224 

Machine  shop 
Daily  time  card  (Bigelow  Co.)   107 

Day  book  (Bigelow  Co.) 112 

Order  for  castings  and  forgings 
(Cottrell  Form  16  A)    ..149,  166 

Potter  and  Johnston 236 

Production     routine     (Cottrell 

Co.) 147 

Machine-tool       inventory       card 

(Wells  Form  i) 280 

Manager's   best   informant — Fac- 
tory        16 

Manufacture — Entire  and  partial.     19 
Manufacturers —  Interdependence 

of  14 

Manufacturers      should     exhibit 

their  practice  15 

Marks  for  tool  steel 293 

Master  ticket  (Wells  Form  16) . 

300,  301 
Material  —  Bill    of     (Link-Belt 

Form  106)  32,76,     77 

Material-delivered  card  (Cottrell 

Form  11) 146 

Material -ordered  box  slip  (Hunt 

Form  50) 380 

Materials  -  purchased        records 

(Link-Belt)   37 


424 


INDEX, 


Material-received   card    (Cottrell 

Form  4  C) 136 

Material    received  —  Certification 
for     (Potter    and    Johnston 

Form  3)   244 

Material-returned  card    (Cottrell 

Form  8)  142 

Mechanical  aids  (Cottrell  Co.)..   118 
Memorandum 
In    process    (Hunt   Forms   48 

and  52)   376,  380 

Merchandise  credit   (Link-Belt 

Form  43)   54 

Order  (Hunt  Forms  47  and  50) 

375,  380 
Publication  department    (Hunt 

Form  65)  398 

Wells  Form  18. 306 

Merchandise    credit  —  Memoran- 
dum for  (Link-Belt  Form  43).    54 
Minor-order     and     repairs-order 
tracing  sheet  (Cottrell  Form 

19  C)  174.  175 

Minor-production  order 

Potter  and  Johnston  Forms  13 

and  14  257.  259 

Wells  Form  20 308 

Sec  also  Repairs  order;   Sub- 
production  order 
Miscellaneous    bill     of    material 

(Hunt  Form  22) 354.  355 

Miscellaneous     forms      (Cottrell 

Co.) 220 

Miscellaneous  time   card    (Link- 
Belt  Form  4)    44.    45 

Nations     are     labor     products — 

States  and 19 

Natural  values 18 

Night  pass  (Link-Belt  Form  97).    69 
Night     watchman     (Potter     and 

Johnston)   237 

Notification 

Customer    of    acceptance  of 
order  (Hunt  Form  54  A)  . . .  284 
Piece-rate      (Link-Belt     Form 

105)  73 

Shipment  (Link-Belt  Form  89)     67 

Office 

Cottrell  Co 114 

Hunt  Co 317 

Link-Belt  Co 24 

Potter  and  Johnston 235 

Office  order  (Link-Belt  Form  81)  62 

Office  order  record  (Wells  Form 

22) 310 

Officials 

Cottrell  Co 116 


Officials 
Hunt  Co.  System  Chart  No.  i .  323 

Potter  and  Johnston 236 

Wells  Brothers   Co 275 

Order 
Castings  and  forgings  (Cottrell 

Form  16  A) 149,  166 

Department       on       storeroom 

(Link-Belt  Form  47)    55 

Purchase  agent's  (Wells  Form 

8)    291 

Shop     (Potter     and    Johnston 

Form  13)   257 

Typewritten  production  (Bige-, 

low  Co. )  102 

Wells  Form  19 307 

Order  card  (Hunt  Form  70) 403 

Order  clerk    (Hunt  Co.)    414 

Order  cost  sheet 
Link-Belt  obsolete  Form  32..33,    52 
Link-Belt  obsolete  Form  11 1.34,    83 

Order  envelope  (Hunt  Form  25).  357 

Order  memorandum 

Cottrell  Form  34 186 

Hunt  Forms  47  and  50 375,  380 

Order  record  book  (Cottrell  Co.)   188 

Order  superintendent  (Hunt  Co.)  414 

Order  tracer    (Link    Belt  Form 
53)    .; 58 

Organization 

Factory 2 

Hunt  System  Chart  No.  i 323 

Wells  Brothers   Co 275 

Outside  agent 
Expense  statement  (Hunt  Form 

9)    341 

Report  (Hunt  Form  8) 340 

See  also    Erector;    Salesman; 

Traveler 
Outside  erecting  foreman 
Instructions  (Cottrell  Form  35, 

Front)    187 

Report      (Cottrell     Form     35, 

Back)    188 

Outside  expenses 

Record  (Hunt  Form  82) 409 

Requisition  (Hunt  Form  84)..  410 
Outside  pay  roll  (Link-Belt  Form 

112)    84 

Outside  time  card 

Bigelow  Form  3 108,  109 

Cottrell  Form  37 191 

Outside  time  sheet 

Hunt  Form  72 404 

Hunt  Form  82 409 

Link-Belt  Form  84 64 

Outside  use— Tag  for  (Link-Belt 
Form  15)  46 


INDEX. 


425 


Outside  work 

Cottrell  Co 187 

Hunt  Co 399 

Outside  workman's  time  and  ex- 
pense   record    (Hunt    Form 

82)    409 

Outside-work        time        voucher 

(Hunt  Form  72) 404 

Package     contents     list      (Hunt 

Forms  66  and  85)    399>  4ii 

Pad— Copying    (Hunt  Co.) 416 

Partial  manufacture — Entire  and.     19 
Pass— Night     (Link-Belt     Form 

97)   69 

Pattern  and  casting  bill  of  ma- 
terial (Hunt  Form  23) 353 

Pattern    cost    book     (Link-Belt 

Form  B)   99 

Pattern — Disposition  of  194 

Pattern    order    costs    (Link-Belt 

Form  B)    99 

Pattern  order    (Link-Belt  Form 

I)     43 

Pattern      receipt      postal     cards 

(Hunt  Form  28)    359 

Pattern  record 

Hunt  Form  42 370 

Wells  Forms  24  and  25 311,  312 

Pattern  return  postal  card  (Form 

26)    358 

Pattern      shipment      notification 

(Hunt  Form  27)   359 

Pattern  tracing  card    (Link-Belt 

Form  52)    57 

Pattern      wanted      (Link  -  Belt 

Form  153)    94 

Pay   envelope    (Link-Belt   Form 

121)     87 

Payment     slip — Invoice     (Wells 

Form  13)    295 

Pay  receipt  (Wells  Form  18)...  306 
Pay  roll 
Bills   and    specie    specification 
and  list  for  (Cottrell  Forms 

43  D  and  43  E) 202 

Cottrell  Co 196,  202 

Link-Belt  Form  A 96,    97 

Outside  (Link-Belt  Form  112)     84 
"Scattergood"   (Cottrell  Forms 
43.  43  A,  43  B  and  43  C) . . . 

197,  198,  200,  201 
Workmen    and     (Potter     and 

Johnston)    245 

Pay-roll  distribution 
Departmental       ( Potter       and 

Johnston  Form  26) 272 

Link-Belt  Form   138 90,    91 


Pay  roll  time  card   (Potter  and 

Johnston  Forms  4  and  4  A).  246 
Pay    ticket— Time    and     (Wells 

Form  27)    315 

Petty-cash 
Disbursements      (Potter     and 

Johnston)     268 

Requisition   (Hunt  Form  84) .  410 
Photograph    and    blue-print    de- 
partment —  Link-Belt    Co.'s 

(Plan)    26 

Photograph    department    requisi- 
tion (Link-Belt  Form  123)..     88 
Piece-price  record   (Wells  Form 

15)     297 

Piece-rate  cards 

Cottrell  Co 213 

Cottrell  Form  56  217 

Link-Belt    39 

Potter  and  Johnston  Form  7. . 

250,  251 
Revision  (Cottrell  Form  57) . .  217 
Wheel   (, Link-Belt  Form  59)..     59 
Piece-rate    contract    with    work- 
men— Wrought-Shop    (Link- 
Belt  Form  87)   65 

Piece-rate  notification  (Link- 
Belt  Form  los)   73 

Piece-work   report    (Potter   and 

Johnston    Form    19) 269 

Piece  work — Workman's  time 
record  at  (Potter  and  John- 
ston Form  7) 250,  251 

Piece  tag  (Hunt  Form  24) 356 

Plant  betterment  (Cottrell  Co.).  191 
Plant-betterment  order 
Cost  record  for  (Cottrell  Form 

39  A,  Back)   193 

Cottrell  Forms  38  and  39  A. . . 

192,  193 
Plat 

Cottrell  Co.'s  works 115 

Link-Belt  Co.'s  works 25 

Position  cards  (Hunt  Forms  42, 

43,  44.  45  and  46) 370,  374 

Postal  card 
Notification    of    pattern    ship- 
ment  (Hunt  Form  27) 359 

Order  for    return  of    patterns 

(Hunt  Form  26) 358 

Receipt  of  pattern  (Hunt  Form 

28)    359 

Postponed  matters   (Hunt  Form 

II)    343 

Potter  and  Johnston  factory 235 

Potter  and  Johnston  Machine  Co.  234 

Potter  and  Johnston  product 235 

Preliminary-drawing  index  card 
(Hunt  Form  15) 347 


426 


INDEX, 


Preliminary  engineer  (Hunt  Sys- 
tem Chart  No.  3)  . ; 328 

Preliminary      engineering      and 
drawing    time    sheet    (Hunt 

Form  14)    346 

Presses  ordered  in  foundry  (Cot- 

trell   Form   A) 229 

Presses  ordered  into  shop   (Cot- 

trell  Form  B) 231 

Press  order  memorandum   (Cot- 

trell  Form  34) 186 

Press  order   record  book    (Cot- 

trell  Co.)    188 

Press  sales  sheet  (Cottrell  Form 

51)     209 

Principal  order 
Castings  list  for  one   (Cottrell 

Form  21)   179 

Placing  in  work  (Cottrell  Co.).  127 
Specification     (Cottrell     Form 

34)    186 

Tracing  and  locating  (Cottrell 

Form  14)   156 

See  also  Production  order 
Principal-order  component 
Costs  (Cottrell  Form  14  A)...  157 
List  of  castings  (Cottrell  Form 

II  A)   128,  147,  148 

Principal   production — Card    rec- 
ord of  (Cottrell  Form  54)- •  212 
Principal,    S.    K.    and    R.    pro- 
duction orders  (Cottrell  Co.)   144 
Print.    See  also  Blue  print 
Print  dating  stamp  (Hunt  Form 

21)    3SI 

Print   index   card    (Hunt   Form 

20)    350 

Printing  press.    See  also  Press 
Printing-press  manufacture  (Cot- 
trell Co.)   113 

Production       forms  —   Factory 

(Hunt  Co.)    351 

Production  order 

Cottrell    127 

Departmental     correspondence, 

used  as  a  (Cottrell  Form  10)   145 
Potter  and  Johnston  Form  24. .  270 
Principal,  S.  K.  and  R   (Cot- 
trell Co.)  144 

Regular     factory      (Link-Belt 

Form  28)   49 

Sheet    Showing     delivery     to 
works  on  (Bigelow  Form  4)   112 

S.  K  (Cottrell  Co.) 152 

Special  (Wells  Form  26) 313 

Superintendent's   (Wells  Form 
5)    284 


Production  order 
Tracers     (Cottrell    Forms    12, 

12  A,  12  B  and  12  C) 

150,  152,  153 
Tracers    (Cottrell    Forms    16, 

16  A,  17  and  20) 

149,  152,  159,  166,  167,  176 
Tracing  sheet  for  components 
(Potter  and  Johnston  Form 

5) 247 

Typewritten  (Bigelow  Co.)  ...   102 

Wells  Forms  16  and  17 

c        ,      T,  •     •       300301,302,303 
C)ee  also  Prmcipal  order 
Production-order  clerk 

Cottrell  Co 150 

Wells  Brothers  Co 285 

Production-order  routine  (Wells 

Brothers   Co.)   298 

Production  routine 
Machine  Shop   (Cottrell  Co.).   147 

Wells  Brothers   Co 276 

Product— Potter  and  Johnston. . .  235 
Progress  records  (Cottrell  Co.).  227 
Publication    cuts    (Hunt    Forms 

61  and  61 ) 396 

Publication     department     (Hunt 

Co.) 395 

Publication  -  department    memo- 
randum (Hunt  Form  65)....  398 
Publication  -  stores    card    (Hunt 

Form  63)  397 

Publicity  12,     15 

Punches — Foremen's  (Potter  and 

Johnston)   264 

Purchase  agent 
Factory   requisition   on    (Hunt 

Form  31)  363 

Factory  requisition  on  (Potter 

and  Johnston  Form  2) 243 

Hunt  Co 414 

Order  (Wells  Form  8) 291 

Quotation  card  (Cottrell  Form 

i)    131 

Quotation    card    (Hunt    Form 

30)   361 

Purchase  order 

Cottrell  Form  4 134,  135 

Hunt  Forms  32  and  33 361,  364 

Link-Belt  Form  107 78^  79,    80 

Rubber    hand    stamps     (Hunt 

Form  34) 361 

Superintendent's   (Wells  Form 

7)    289 

Purchase  records  (Link-Belt)...     37 
Purchase     requisition  —  Depart- 
mental (Cottrell  Form  2)...  132 
Purchase  routine 
Cottrell  Co 130 


INDEX. 


427 


Purchase  routine 

Potter  and  Johnston. 253 

Purchase  voucher 

Cottrell  Form  6 139 

Potter  and  Johnston  Form  11. 

254,  255 
Remittance  slip  (Cottrell  Form 
6  A) 140 

Quotation 

Hunt  Form  5 339 

Potter  and  Johnston  Form  23..  269 

Wells  Form  2 281 

Quotation  card — purchase  agent's 

Cottrell  Form  i 131 

Hunt  Form  30 361 

Raw  materials  18,    20 

Reading-notice      record      (Hunt 

Form  64  B) 398 

Ready-for-shipment   card    (Bige- 

low  Co.)    Ill 

Reamer  manufacture • 274 

Receipt 
Finished   stores    (Wells   Form 

6  A)   288 

Materials    (Potter    and    John- 
ston Form  3) 244 

Pay  (Wells  Form  18) 306 

Rough  stores  (Wells  Form  11)  292 
Storeroom     (Link-Belt     Form 

99)    70 

Stores  (Hunt  Form  38) 366 

Record  forms  (Cottrell  Co.) 227 

Records  and  messages  in  the  fac- 
tory— Objections  to  the  use  of 
written    126 

Red-line  S.  K.  components  (Cot- 
trell Co.)   151 

Regular  factory  production  order 

(Link-Belt  Form  28) 49 

Rejected  stores  note  (Hunt  Form 

39) 367 

Remittance  slip — Purchase  vouch- 
er (Cottrell  Form  6  A) 140 

Renold  silent  chain 29 

Repairs  and  minor-production  or- 
der 
Potter  and  Johnston  Form  14. .  259 
Tracing  sheet    (Cottrell   Form 

19  C)   175 

Repairs    and    minor    productions 

(Cottrell  Co.  ) 168 

Repairs  order 

Cottrell  Co 144 

Cottrell   Forms    19  and    19   B, 

Back   171,172 

Potter  and  Johnston  Forms  13 
and  14 257,  259 


Repairs   order 
See  also  Minor-production  or- 
der; Sub-production  order 
Reply  postal  cards  (Hunt  forms 

26,    27    and    28)     358,  359 

Report 
Accident  (Link-Belt  Form  117) 

85,  66 
Damage  (Link-Belt  Form  27) .  48 
Outside  agent  (Hunt  Form  8).  340 
Tool- room     (Link-Belt     Form 

31)    SI 

Watchman's    (Link-Belt   Form 

42)    53 

Requisition 
Blue  prints  (Hunt  Form  18)  . .  349 
Castings  and  forgings  (Cottrell 

Form  16  A) 149,  166 

Drawing  -  room     (Link  -  Belt 

Form  124)  87 

Finished    stores    (Wells  Form 

6B)  288 

Foreman's    (Potter   and  John- 
ston Form  17) 263 

Foundry  (Cottrell  Form  44).. .  204 
Foundry  (Link-Belt  Form  26).    47 

Link-Belt  Form  61 60 

Petty  cash  and  outside  expenses 

(Hunt  Form  84) 410 

Photograph  department  (Link- 
Belt  Form  123) 88 

Publication  department    (Hunt 

Form  60)  395 

Purchase   agent    (Hunt    Form 

31)    363 

Purchase    agent     (Potter    and 

Johnston  Form  2) 243 

Stock  (Wells  Forms  6  B  and 

7)    288,  289 

Storekeeper's  (Wells  Form  6)  .  288 
Stores  replenishment   (Cottrell 

Form  15)  158 

Warehouse  (Hunt  Form  59)  . . 

390,  391 
Returned  goods 

Cottrell  Form  65 223 

Wells  Form  23 310 

Returned-material  card   (Cottrell 

Form  8)   142 

Richards — Gunn  and  233 

Rivets  (Bigelow  Co.) loi,  iii 

Rope  forms   (Hunt  Co.) 334 

Rope  ledger    card   (Hunt    Form 

R  C)    336 

Rope  Keeper  (Hunt  Co.) 332 

Rope  shipping  order  (Hunt  Form 

R.  A)   335 

Rope  tag  envelope   (Hunt  Form 
RB)  336 


A28 


INDEX. 


Rough-stores 

Cost  card  (Hunt  Form  44) 372 

Receipt  (Wells  Form  11) 292 

Room  (Wells  Bros.  Co.) 292 

Stock  card  (Hunt  Form  43) . .  371 
Route  list — Traveling  salesman's 

(Cottrell  Form  55) 214,  215 

Routine 

Factory  i 

Machine-shop  production  (Cot- 
trell Co.)   147 

Production  (Wells  Bros.  Co.).  276 

Purchase  (Cottrell  Co.) 130 

Purchase    (Potter    and    John- 
ston)     253 

Stores  (Wells  Bros.  Co.) 287 

Rubber  stamp 
Correspondence  (Cottrell 
Forms  33,  33  A  and  33  B) . . 

183,  184,  185 
Invoice  (Cottrell  Forms  3  and 

3  A)   133 

Master  ticket  (Wells  Form  16) 

299,  300 

Print  (Hunt  Form  21) 351 

Rules     for     workmen     (Cottrell 

Co.)    119 

Rush  order 

Wells  Form  21 309 

Wheel    tag    (Link-Belt    Form 

12)    46 

See  also  Emergency ;  Urgency 

Salary  rolls 

Cottrell  Co 196-  202 

"Scattergood"  (Cottrell  Forms 

43  B  and  43  C) 200,  201 

Sales    and    expense    statement — 

Traveling    salesman's    yearly 

(Cottrell  Form  55  A) 216 

Sales  department  (Hunt  System 

Chart  No.  2) 327 

Sales  forms  (Hunt  Co.) 382 

Salesman,      See     also      Outside 

Agent;  Traveler 
Salesmen's  report  and  route  list 

(Cottrell  Form  55) 214,  215 

Salesmen's   report    (Hunt   Form 

73)    •••;••.•• 40s 

Salesmen — ^Travelmg 

Wells  Brothers  Co 283 

See  also  Traveler 
Sales      orders      and      shipments 

(Wells  Brothers  Co.) 283 

Sales   orders    (Hunt    Forms    54, 

54  A,  54  B,  54  C,  54  D,  54  E, 

55,  56  and  57) 383,  392 

Sales  record  (Wells  Form  4) 282 


Sales    requisition    on    warehouse 

(Hunt  Forms  56  and  57) 

388,  392 
Salesroom  (Wells  Brothers  Co.)  278 
Sales  sheet  (Cottrell  Form  51)..  209 
"Scattergood"  pay  rolls  (Cottrell 
Forms  43,  43  A,  43  B  and 

43  C)  197,  198,  200,  201 

Screws,  bolts  and  steel  bars  box 

(Hunt  Form  53) 381 

Second-hand    press    specification 

(Cottrell  Form  59) 219 

Secrecy 12,    15 

Sheet  showing  delivery  to  works 

on  production  orders  (Bige- 

low  Form  4) 112 

Shipment  card  (Bigelow  Co.)...  iii 
Shipment  notification 

Cottrell    Co 220,  221 

Link- Belt  Form  89 67 

Shipment  record  cards — Domestic 

and  foreign    (Cottrell   Form 

64)    221,  222 

Shipments  —  Sales    orders    and 

(Wells  Brothers    Co.) 278 

Shipper's  report  (Link-Belt  Form 

.28)    49 

Shipping     clerk — Directions     for 

(Cottrell  Form  60) 221 

Shipping   marks  (Cottrell    Form 

60)  221 

Shipping    order  —  Rope    (Hunt 

Form  R  A) 335 

Shipping  ticket  (Link-Belt  Form 

no)    81,    82 

Shop  order 

Hunt  Form  70 403 

Minor  production   (Potter  and 

Johnston  Form  13) 257 

Wells  Forms  17  and  20.302,  303,  308 
Shop-order   case    (Wells    Broth- 
ers  Co.)   305 

Shop  -  order      envelope      (Hunt 

Form  25)   357 

Shops,  workmen  and  labor  condi- 
tions (Cottrell  Co.)  119 

Short  operations — Time  card  for 

(Cottrell  Form  31)    181 

Shrinkage     of     orders      (Wells 

Brothers   Co.)   275 

Silent  -  chain  -  wheel     cost     card 

(Link-Belt  Form  155) 95 

Simple   aids   preferred   to   fewer 

complex  forms — Many 17 

Single-operation     order      (Wells 

Form  19)  307 

S.      K.      components      (Cottrell 

Co.)  127,  151,  152 


INDEX. 


429 


S.  K.  production  order  (Cottrell 
Co.)     152 

S.  K.  tracer  (Cottrell  Form  17)   167 

Smith  system — Beaman  and  ....  285 

Snow,  R  E.  (Wells  Brothers 
Co.)  276 

Sorting  Box — Time  card  (Cot- 
trell  Co.)    182 

Specialized    factor     20 

Special-production  order    (Wells 

Form    26)     313 

Special  work  (Wells  Brothers 
Co.)     275 

Specie  and  bills,  specification  and 
list  for  pay  roll  (Cottrell 
Forms  43  D  and  43  E) 202 

Statement 

Cottrell    Co 225 

Potter  and  Johnston 271 

States  and  nations  are  labor  prod- 
ucts          19 

Stationery 

Record  (Hunt  Form  63) ....  397 
Requisition  (Hunt  Form  60).  395 

Steel  bars,  screws  and  bolts  box 
slip  (Hunt  Form  53)   381 

Stevedore  rope  (Hunt  Co) 332 

Stock  card 
Rough  stores  (Hunt  Form  43)  371 
Finished    stores    (Hunt    Form 

45)     373 

Stock  production  orders  (Cottrell 

Co.)     144,  152 

Stock  received  (Wells  Forms  6  A 

and  11)  288,  292 

Stock     replenishment      (Cottrell 

Co.)  127,  151,  152 

Storekeeper    (Hunt  Co.)    394 

Storekeeper's   requisition    (Wells 

Form  6)    288 

Storeroom    (Cottrell    Co.)     ....  126 
Storeroom — Department  order  on 

(Link  Belt  Form  47)  55 

Storeroom  index  card  (Link-Belt 

Form    49)     56 

Storeroom      receipt      (Link-Belt 

Form    99)     70 

Stores-delivered    book    (Bigelow 

Co.)     103 

Stores-delivery  record  (Bige- 
low Form  4)    112 

Stores  -  in  -  progress      box      slip 

(Hunt    Form    52)     380 

Stores  ledger  card 

Cottrell   Form   9    143 

Wells  Form  12 294 

Stores   (Link-Belt)    29 

Stores  marks  293 


Stores-received  note  (Hunt  Form 

38) 366 

Stores  receiving  and  disburse- 
ment (Link-Belt) 29 

Stores-rejected  note  (Hunt  Form 

39)     367 

Stores  -  replenishment  requisi- 
tion (Cottrell  Form  15) 158 

Stores  requisition — General  de- 
partmental (Cottrell  Form 
11)     146 

Stores  routine  (Wells  Brothers 
Co.)   287 

Stores  wanted  (Wells  Form  6)  . .  288 

Subordinates — Choice    of    3 

Sub-plant  order  (Cottrell  Form 
38) 192 

Sub-production    order 

Cottrell  Co  152 

Wells  Form  20 308 

See  also  Minor-production  or- 
der;  Repairs  order 

Subscription  record  (Hunt  Form 
64   C)    398 

Superintendent's  production  order 

(Wells  Form  5)    284 

Superintendent's  purchase  order 
(Wells  Form  7)    289 

Superintendent  —  Works  (Hunt 
System  Chart  No.  5)   330 

Supplies  urgently  required  (Hunt 
Form    36)     36s 

Supply  order — Workmen's  (Hunt 
Form  79)    408 

System  charts  (Hunt  Co.)    320 

Tabulation     desk     tops     (Wells 

Brothers    Co.)     286 

Tag 

Color    scheme    of    component 

(Link-Belt)    30 

Component     (Link-Belt    Form 

103)    71,  72,    74 

Inspectors     (Hunt    Form    58)  389 
Outside  use    (Link-Belt  Form 

15)     46 

Piece    (Hunt  Form  24)    356 

Questionable    material    (Hunt 

Form   83)     410 

Wheel  (Link-Belt  Form  12)  45,    46 
Tag    envelope    for    rope    (Hunt 

Form   R   B)    336 

Taine    (Quotation  from)    i 

Tap  manufacture 274 

Taylor,     Fred.     W.      (Link-Belt 

system)  31 

Telegraph  and  telephone  order 
record   (Wells  Form  22)    . .  310 


430 


INDEX. 


Telephone  message  record  (Hunt 

Form  2)    Z2^ 

Terms     used     in     the     Cottrell 

Works — Glossary  of  123 

Time    and     pay     ticket     (Wells 

Form    27)     31S 

Time  card 

Cottrell  Co  178,  180 

Drawing  -  room    (Link  -  Belt 

Form  152)    93 

Hunt   Forms   77  and   78    407 

Link-Belt 39 

Machine  shop  daily    (Bigelow 

Co.)    107 

Miscellaneous  (Link-Belt  Form 

4)    44.    45 

Outside  (Bigelow  Form  3)108,  109 
Outside  (Cottrell  Form  37)  •  •  ^91 
Potter  and  Johnston  Forms  4 

and    4    A    246 

Short       operations       (Cottrell 

Form    31)     181 

Unproductive    labor    (Cottrell 

Form  32)  183 

Wheel  (Link-Belt  Form  59)  . .  59 
Wrought  shop  gang,  day  rates, 

(Link-Beh   Form   7)    44 

Wrought  shop  gang,  piece  rates 

(Link-Belt  Form  79)    61 

See    also    Day    rates;     Piece 
rates  ;   Time   sheet ;    Wages ; 
Workman's  time  record 
Time-card  sorting  box   (Cottrell 

Co.)    182 

Time  record 
Day  record  (Potter  and  John- 
ston  Form   6)    249 

Piece  rate   (Potter  and  John- 
ston Form  7)   250,  251 

Time  recorder  card   (Potter  and 

Johnston  Forms  4  and  4  A)  246 
Time  recorder  (Cottrell  Co)  ....  120 
Time   sheet 

Bigelow  Form  2  105,  106 

Outside   (Hunt  Forms  72  and 

82)    404,  409 

Outside  (Link-Belt  Form  84)  . .  64 
See   also   Time   card 

Tioga  Foundry  50 

Tool    and    fixtures    (Potter    and 

Johnston)     268 

Tool     list— Erection     (Link-Belt 

Form    104)     72 

Tool  record — Workman's  (Potter 

and  Johnston   Form   18)    . .  265 
Tool-room    charge   sheet    (Bige- 
low Form  i)    104 

Tool    room    (Potter   and    John- 
ston)        266 


Tool  room  report  (Link-Belt 
Form  31)  51 

Tool-steel   bars   identification    . .  293 

Tracer  and  master  ticket  (Wells 
Form   16)    300,  301 

Tracer — Order   (Link-Belt  Form 

53)     58 

Tracers  and  production  orders 
See  Transfer  cards 

Tracing  and  locating  form — Prin- 
cipal order  (Cottrell  Form 
14)     156 

Tracing  card 

Foundry  check  (Cottrell  Form 

20)     176 

Pattern    (Link-Belt  Form  52)     57 

Tracing  —  Component  (  Cottrell 
Co.)   120 

Tracing  scheme  (Cottrell  Co.)..  162 

Tracing  sheet  and  list  (Potter 
and  Johnston)    238 

Tracing  sheet  for  components — 
Production    order    and     (Pot- 
ter  and   Johnston    Form   5)  247 

Tracing  sheet — Minor  order  and 
repairs  order  (Cottrell  Form 

19  c)  174, 175 

Transfer    cards    and    production 
orders 
Cottrell  Forms  12,  12  A,  12  B 

and  12  C 150,  152,  153 

Cottrell  Forms  16,  16  A,  17  and 
20   ..149,   152,   I59»   166,   167,  176 
Transfer  clerk  (Cottrell  Co.)    ..  160 
Traveler 
Expense     statement     (Cottrell 

Form    36)     190 

Forms  (Hunt  Co.)    337 

Letter  sheet  (Hunt  Form  4)..  338 

Report  (Hunt  Form  8)   340 

See  also  Outside  agent;  Sales- 
man; Traveling  salesman 
Traveling  expense  memorandum 
(Potter  and  Johnston  Form 

8)      252 

Traveling  expenses  (Hunt  Form 

9    341 

Traveling   salesmen 

Reports  (Cottrell  Co.) 213 

Weekly    expense    report    and 
route  list  (Cottrell  Form  55) 

214,  215 

Wells  Brothers  Co 283 

Traveling  salesmen 

Yearly  sales  and  expense  state- 
ment  (Cottrell  Form  55  A)  216 
See  also  Outside  agent;  Sales- 
man; Traveler 


INDEX. 


431 


Trays  for  cards  (Cottrell  Co.) . . 

122,    125,  161 
Truck  call  notification  to  supplier 

(Hunt    Form    37)     362 

Truck  will  call  (Hunt  Form  34)  362 
Typewritten     production      order 

(Bigelow   Co.)    102 

Unproductive  labor — Time  card 
for    (Cottrell    Form   32)    ..   183 

Urgency.  See  also  Emergency; 
Rush 

Urgency  Note — Suppliers'  (Hunt 
Form  36)    36s 

Vertical   filing    (Wells   Brothers 

Co.)    280 

Vise — Definition  of   125 

Visibility    in    the    factory    126 

Visitors'  card.    See  Callers'  Slip 

Vivify — Definition  of 125 

Voucher 

Purchase    (Cottrell    Form  .6)  139 
Purchase  (Potter  and  Johnston 

Form    II)     254,  255 

Purchase  remittance  slip  (Cot- 
trell   Form    6    A)     140 

Record  (Cottrell  Form  5) 137 

Record  book  (Potter  and  John- 
ston)     253,  257 

Wages 
Change   in  day  rate    (Cottrell 

Form  41)    195 

Claim  slip  for  errors  (Cottrell 

Form  42)    196 

Daily    cost    sheet     (Link-Belt 

Form  130)   36,    89 

Time     records     (Potter     and 

Johnston)   248,  251 

See    also     Day    rates;     Piece 
rates;    Time    cards;    Work- 
man's time  record 
Waiting  tray    (Cottrell   Co.)    ..  125 
Wanted 

Pattern  (Link-Belt  Form  153)    94 

Stores  (Wells  Form  6)   .288 

Warehouseman    (Hunt   Co.)    . .  392 
Warehouseman's    particulars    of 

delivery  (Hunt  Form  55)   . .  387 
Warehouse  —   Requisition       on 
(Hunt  Forms  56,  57  and  59) 

388,  392 
Waster    report     (Cottrell    Form 

13)     154 

Watchman— Night    (Potter    and 

Johnston)      237 

Watchman's  report  (Link-Belt 
Form  42) 53 


Weekly   foundry   report 

Brass   (Cottrell  Form  47) 205 

Iron    (Cottrell   Form  46) 205 

Weekly  pay  rolls — "Scattergood" 
(Cottrell    Forms    43    A   and 

43  C) 198,  201 

Weekly  report  of  traveling  sales- 
men (Cottrell  Form  55)  214,  215 
Weekly  time  and  production  rec- 
ord   (Wells   Form  27)    315 

Weekly  time  card  for  outside 
workmen  (Cottrell  Form  Z7)   191 

Wells  Brothers  Co  274 

Wells,  F.  0 27s 

Wheel     card    index     (Link-Belt 

Form    83)     63 

Wheel     cost    card — Silent-Chain 

(Link-Belt   Form   155)    93 

Wheel  tag  (Link-Belt  Form  12) 

45,    46 
Wheel     time     card      (Link-Belt 

Form  59)  59 

Wooden     case     for    shop    order 

(Wells  Brothers  Co.)  305 

Work-in-progress   records    (Cot- 
trell Forms  A  and  B)     229,  231 
Workman 

Cottrell  Co 119 

Link-Belt 27 

Potter  and  Johnston    245 

Wells  Brothers   Co 278 

See  also  Employee 
Workman's   record 

See  Employee's  record 
Workman's  supply  record  (Hunt 

Form  79)    408 

Workman's    time    record 
Day  rates  (Potter  and  Johnston 

Form  6)  249 

Piece  rates   (Potter  and  John- 
ston   Form    7)     250,  251 

See    also    Piece    rates;    Time 
cards;  Wages 
Workman's  time  sheet   (Bigelow 

Form   2)    105,  106 

Workman's  tool   record    (Potter 

and  Johnston  Form  18)  265 

Works      superintendent      (Hunt 

System  Chart  No.  5) 330 

Wrought-shop  gang  time  card 
See  Time  card 

Wrought  shop   (Link-Belt)    40 

Wrought-shop  piece-rate  contract 
with  workmen  (Link-Belt 
Form  87) 6$ 

Yearly  sales  and  expense  state- 
ment— Traveling  salesman's 
(Cottrell  Form  55  A)  216 


The  complete  COST-KEEPER 

BY  THE  SAME  AUTHOR 

SOME  ORIGINAL  SYSTEMS  OF  SHOP  COST-KEEPING 
OR  FACTORY  ACCOUNTING 

An   Exposition  of  the  Advantaget  of  Account-Keeping  by  Means  of  Cards  instead 
of   Books,  and  a  Description  of  Various   Mechanical  Aids  to  Factory  Accounting 

THIS  book  is  designed  to  give  such  an  exhibition  of  widely 
differing  systems  of  cost-keeping  now  in  satisfactory  use 
as  will  afford  any  manager,  although  not  himself  an 
accountant,  the  knowledge  needful  to  an  intelligent  comparison 
between  his  own  methods  and  cost-keeping  methods  in  general. 

It  presents  different  original  cost-keeping  systems,  varying  in 
complexity  from  one  so  simple  that  the  entire  history  of  each 
production  order  is  recorded  on  a  single  printed  form,  up  to  some 
of  the  most  elaborate  methods  known,  by  which  any  desired  degree 
of  minuteness  in  subdivision  of  accounting  can  be  obtained. 

Every  step  in  the  use  of  the  several  systems  is  minutely  de- 
tailed, and  when  the  factory  production  is  separated  from  the 
purely  commercial  operation  of  disposing  of  the  factory  product, 
the  commercial  books  are  also  described,  and  in  all  cases  the  num- 
ber of  men  at  work  and  the  number  and  class  of  book-keepers, 
clerks,  messengers,  time-takers  and  so  on,  employed  in  cost- 
accounting  is  given,  so  that  any  manager  can  tell  about  what  he 
may  expect  the  use  of  a  similar  system  to  cost  in  his  own  estab- 
lishment. 

450  Pajes  Fully  Illustrated.     Price,  $5.00,  Cloth  Blndinj^ 


THE  ENGINEERING  MAGAZINE  PRESS 

J20-J22  LIBERTY  STREET,  NEW  YORK, 


>    t^ 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 
BERKELEY 

Return  to  desk  from  which  borrowed. 
This  book  is  DUE  on  the  last  date  stamped  below. 


NOV  17  1847 

NOV    3  1968  1 1 
RECEIVED 

LOAN  DCFI 


FEBl  819703  8 


RECEIVED 


NOV  03  1995 
BECEWED 

SEP  2  \  «95 

C\RCULATiONutKI 


LD  21-100m-9/47(A5702sl6)476 


rs 

f 

i 

U.  C.  BERKELEY  LIBRARIES, 

n 

CDS13^3aflD 

j^rno^c^ 


,    163819 


I 


/ 


